Amendment of section

In section 33 of the principal Act,—

1. (i) sub-section

1. (1) shall be lettered as clause
   • (a) of that sub-section and after clause
   • (a) as so lettered, the following clause shall be inserted, namely:— "(b) Notwithstanding anything contained in section 31, but without prejudice to the provisions of clause (a), the Collector before whom any instrument is brought under section 31 for determining the duty with which the instrument is chargeable, shall, if it appears to him that such instrument is not duly stamped, impound the same: Provided that nothing contained in this clause shall be deemed to authorise the Collector to impound any instrument which has not been executed but is brought to him under section 31 for determining the duty with which the instrument is chargeable or any instrument which he is authorised to endorse under section 32";
     • (ii) in sub-section (2)—
   • (a) for the words "every such person", the words, "every such person and the Collector" shall be substituted;
   • (b) for the words "coming before him", the words, "coming or brought before him" shall be substituted.