46. Endorsement of instruments on which duty has been paid under sections 39,44 or 45.
(1)When the duty and penalty, if any, leviable in respect of any instrument have been paid under section 39, section 44 or section 45, the person admitting such instrument in evidence or the Collector, as the case may be; shall certify by endorsement thereon that the proper duty or, as the case may be, the proper duty and penalty (stating the amount of each) have been levied in respect there of, and the name and residence of the person paying them.(2)Every instrument so endorsed shall thereupon be admissible in evidence, and may be registered and acted upon and authenticated as if it has been duly stamped, and shall be delivered on his application in this behalf so the person from whose possession it came into the hands of the officer impounding it, or to such a person for whom he may direct:Provided that,-(a)no instrument which has been admitted in evidence upon payment of duty and a penalty under section 39, shall be so delivered before the expiration of one month from the date of such impounding of if the collector has certified that its further detention is necessary and has not canceled such certificate;(b)nothing in this section shall affect the order XIII, Rule 9, of the Code of Civil Procedure, 1908 (Act No.5 of 1908).Analogous Law. - Section 42 of the repealed Act.
