(1)When an instrument brought to the Collector under Section 36 is, in his opinion, one of a description chargeable with duty, and(a)the Collector determines that it is already fully stamped, or(b)the duty determines by the Collector under Section 36 or such a sum as, with the duty already paid in respect of the instrument, is equal to the duty so determined, has been paid the Collector shall certify by endorsement on such instrument that the full duty (stating the amount) with which it is chargeable has been paid.(2)When such instrument is, in his opinion, not chargeable with duty, the Collector shall certify in manner aforesaid that such instrument is not so chargeable.(3)Any instrument upon which an endorsement has been made under this section, shall be deemed to be duly stamped, or not chargeable with duty, as the case may be, and if chargeable with duty, shall be receivable in evidence or otherwise, and may be acted upon and registered as if it had been originally duly stamped:Provided that nothing in this section shall authorize the Collector to endorse -(a)any instrument, other than an instrument chargeable with a duty under clause (b) of the first proviso to Section 3, executed or first executed in Uttar Pradesh and brought to him after the expiration of one month from the date of its execution or first execution, as the case may be;(b)any instrument chargeable with duty under clause (b) of the first proviso to Section 3, and brought to him, after the expiration of three months from the date on which it is first received in Uttar Pradesh.
