law: Indian Stamp Act, 1899 
  46. Non-liability for loss of instruments sent under
  
  section 38 
  (1) If any instrument sent to the Collector under section 38,
  
  sub-section (2), is lost, destroyed or damaged during transmission, the person
  
  sending the same shall not be liable for such loss, destruction or damage.
  (2) When any instrument is about to be so sent, the person from
  
  whose possession it came into the hands of the person impounding the same, may
  
  require a copy thereof to be made at the expense of such first-mentioned person
  
  and authenticated by the person impounding such instrument.