Court, shall be made through the District Court, and, when made by any subordinate Revenue Court, shall be made through the Court immediately superior.

Revision of certain decisions of Courts regarding the sufficiency of stamps.- (1) When any Court in the exercise of its Civil or Revenue jurisdiction or any Criminal Court in any proceeding under Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898, makes any order admitting any instrument in evidence as duly stamped or as not requiring a stamp, or upon payment of duty and a penalty under section 34, the Court to which appeals lie from, or references are made by, such first mentioned Court may, of its own motion or on the application of the 1[Deputy Commissioner]1, take such order into consideration

¹ Substituted by Act 29 of 1962 w.e.f. 1.10.1962.

1. (2) If such Court, after such consideration, is of opinion that such instrument should not have been admitted in evidence without the payment of duty and penalty under section 34, or without the payment of a higher duty and penalty than those paid, it may record a declaration to that effect, and determine the amount of duty with which such instrument is chargeable, and may require any person in whose possession or power such instrument then is, to produce the same, and may impound the same when produced.
2. (3) When any declaration has been recorded under sub-section (2), the Court recording the same shall send a copy thereof to the 1[Deputy Commissioner]1 and, where the instrument to which it relates has been impounded or is otherwise in the possession of such Court, shall also send him such instrument.
3. (4) The 1[Deputy Commissioner]1 may thereupon, notwithstanding anything contained in the order admitting such instrument in evidence, or in any certificate granted under section 41, or in section 42, prosecute any person for any offence against the stamp-law which the 1[Deputy Commissioner]1 considers him to have committed in respect of such instrument:
   • (a) no such prosecution shall be instituted where the amount (including duty and penalty) which, according to the determination of such Court, was payable in respect of the instrument under section 34, is paid to the 1[Deputy Commissioner]1 unless he thinks that the offence was committed with an intention of evading payment of the proper duty;
   • (b) except for the purpose of such prosecution, no declaration made under this section shall affect the validity of any order admitting any instrument in evidence, or of any certificate granted under section 41.

¹ Substituted by Act 29 of 1962 w.e.f. 1.10.1962.

¹ Substituted by Act 29 of 1962 w.e.f. 1.10.1962. Provided that,—

¹ Substituted by Act 29 of 1962 w.e.f. 1.10.1962.