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"The provisions of this section (section 35) which allow a
document to be admitted in evidence on payment of
penalty, have no application when the original document,
which was unstamped or was insufficiently stamped, has
not been produced; and, accordingly, secondary
evidence of its contents cannot be given. To hold
otherwise would be to add to the Act a provision which it
does not contain. Payment of penalty will not render
secondary evidence admissible, for under the stamp law
penalty is leviable only on an unstamped or insufficiently
stamped document actually produced in Court and that
law does not provide for the levy of any penalty on lost
documents."