(1)Where any person liable to pay duty under this Act is convicted of an offence under Section 64 or 67, in respect of any instrument (not being an instrument specified in Entry 91 of List I in the Seventh Schedule to the Constitution) the Magistrate shall, in addition to any punishment which may be imposed for such offence, direct recovery of the amount of duty and penalty, if any, due under this Act from such person in respect of that instrument and such amount shall also be recoverable as if it were a fine imposed by the Magistrate.
