39. [Deputy Commissioner] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962]'s power to stamp instruments impounded.
(1)When the [Deputy Commissioner] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] impounds any instrument under section 33, or receives any instrument sent to him under sub-section (2) of section 37, not being an instrument chargeable [with a duty not exceeding fifteen naye paise] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] only or a mortgage of crop [Article [35] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] (a) of the Schedule] chargeable under clause (a) or (b) of section 3 with a duty of twenty-five naye paise, he shall adopt the following procedure:-(a)if he is of opinion that such instrument is duly stamped, or is not chargeable with duty, he shall certify by endorsement thereon that it is duly stamped, or that it is not so chargeable, as the case may be;(b)if he is of opinion that such instrument is chargeable with duty and is not duly stamped he shall require the payment of the proper duty or the amount required to make up the same, together with a penalty of five rupees; or if he thinks fit; an amount not exceeding ten times the amount of the proper duty or of the deficient portion thereof, whether such amount exceeds or falls short of five rupees:Provided that, when such instrument has been impounded only because it has been written in contravention of section 13 or section 14, the [Deputy Commissioner] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] may, if he thinks fit, remit the whole penalty prescribed by this section.(2)[Subject to any orders made under Chapter VI, every certificate] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] under clause (a) of sub-section (1) shall, for the purposes of this Act be conclusive evidence of the matters stated therein.(3)Where an instrument has been sent to the [Deputy Commissioner] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] under sub-section (2) of section 37, the [Deputy Commissioner] [Substituted by Act 29 of 1962 w.e.f. 1.10.1962] shall, when he has dealt with it as provided by this section, return it to the impounding officer.
