law: Indian Stamp Act, 1899 
  38. Instruments impounded how dealt with 
  (1) Where the person impounding an instrument under section 33
  
  has by law or consent of parties authority to receive evidence and admits, such
  
  instrument in evidence upon payment of a penalty as provided by section 35 or
  
  of duty as provided by section 37, he shall send to the Collector an
  
  authenticated copy of such instrument, together with a certificate in writing,
  
  stating the amount of duty and penalty levied in respect thereof, and shall
  
  send such amount to the Collector, or to such person as he may appoint in this
  
  behalf.
  (2) In every other case, the person so impounding an instrument
  
  shall send it in original to the Collector.