law: Indian Stamp Act, 1899 
  44. Persons paying duty or penalty may recover same in
  
  certain cases 
  (1) When any duty or penalty has been paid under section 35,
  
  section 37, section 40 or section 41, by any person in respect of an
  
  instrument, and, by agreement or under the provisions of section 29 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.