Persons paying duty or penalty may recover same in certain cases

(1) When any duty or penalty has been paid under section 31, section 39 or section 40, by any person in respect of an instrument, and by agreement or under the provisions of section 30 or any other enactment in force at the time such instrument was executed, some other person was bound to bear the expense of providing the proper stamp for such instrument, the first-mentioned person shall be entitled to recover from such other person the amount of the duty or penalty so paid. (2) For the purpose of such recovery any certificate granted in respect of such instrument under this Act shall be conclusive evidence of the matters therein certified. (3) Such amount may, if the Court thinks fit, be included in any order as to costs in any suit or proceeding to which such persons are parties and in which such instrument has been tendered in evidence. If the Court does not include the amount in such order, no further proceedings for the recovery of the amount shall be maintainable POWER OF ATTORNEY [as defined by section 2(p)] not being a proxy- (a) When executed for the sole purpose of procuring the registration of one or more documents in relation to a single transaction or for admitting execution of one or more such documents: Seventy-five naye paise. (b) When authorising one person or more to act in a single transaction other than the case mentioned in clause (a): One rupee fifty naye paise. (c) When authorising not more than 5 persons to act jointly and severally in more than one transaction or generally: Ten rupees fifty naye paise. (d) When authorising more than 5 but not more than 10 persons to act jointly and severally in more than one transaction or generally: Twenty-two rupees fifty naye paise. (e) When given for consideration and authorising the attorney to sell any immovable property: The same duty as a Conveyance (No. 21), for the amount of the consideration. (f) In any other case: Two rupees twenty-five naye paise for each person authorised. Explanation: For the purposes of this article, more persons than one when belonging the same firm shall be deemed to be one person.