law: Indian Stamp Act, 1899 
  42. Endorsement of instruments in which duty has been paid
  
  under sections 35, 40 or 41 
  (1) When the duty and penalty (if any), leviable in respect of
  
  any instrument have been paid under section 35, section 40 or section 41, the
  
  person admitting such instrument in evidence or the Collector, as the case may
  
  be, shall certify by endorsement thereon that the proper duty or, as the case
  
  may be, the proper duty and penalty (stating the amount of each) have been
  
  levied in respect thereof, and the name and residence of the person paying
  
  them.
  (2) Every instrument so endorsed shall thereupon be admissible
  
  in evidence, and may be registered and acted upon and authenticated as if it
  
  had been duly stamped, and shall be delivered on his application in this behalf
  
  to the person from whose possession it came into the hands of the officer
  
  impounding it, or as such person may direct:
  PROVIDED  that- 
  (a) no instrument which has been admitted in evidence upon
  
  payment of duty and a penalty under section 35, shall be so delivered before
  
  the expiration of one month from the date of such impounding, or if the
  
  Collector has certified that its further detention is necessary and has not
  
  cancelled such certificate;
  (b) nothing in this section shall affect the 43[Code
  
  of Civil Procedure, section l44 clause 3].