(2)Every instrument so endorsed shall thereupon be admissible in evidence; and may be registered and acted upon and authenticated as if it had been duly stamped, and shall be delivered on his application in this behalf to the person from whose possession it came into the hands of the officer impounding it or as such person may direct :Provided that -(a)no instrument which has been admitted in evidence upon payment of duty and a penalty under section 35, shall be so delivered before the expiration of one month from the date of such impounding or if the Collector has certified that its further detention is necessary and has not cancelled such certificate,(b)nothing in this section shall affect the Code of Civil Procedure, XIV of 1882, section 114, clause 3.
