(2)Where any such instrument as aforesaid is taken to the Collector under sub-section(2) of section 18, sub-section (2), the Collector, unless he is himself the proper officer, shall send the instrument to the proper officer, remitting the amount of duty paid in respect thereof, and the proper office shall stamp the instruments in the manner prescribed by rule 11 and return it to the Collector for delivery to the person by whom it was produced.
