law: Indian Stamp Act, 1899 
  40. Collector's power to stamp instruments impounded 
  (1) When the Collector impounds any instrument under section 33,
  
  or receives any instrument sent to him under section 38; sub-section (2), not
  
  being an instrument chargeable 42[with a duty not exceeding ten naye
  
  paise] only or a bill of exchange or promissory note, he shall adopt the
  
  following procedure:
  (a) if he is of opinion that such instrument
  
  is duly stamped, or is not chargeable with duty, he shall certify by
  
  endorsement thereon that it is duly stamped, or that it is not so chargeable,
  
  as the case may be;
  (b) if he is of opinion that such instrument
  
  is chargeable with duty and is not duly stamped, he shall require the payment
  
  of the proper duty or the amount required to make up the same, together with a
  
  penalty of the five rupees; or, if he thinks fit, 9[an amount not
  
  exceeding] ten times the amount of the proper duty or of the deficient portion
  
  thereof, whether such amount exceeds or falls short of five rupees:
  PROVIDED  that, when such instrument has been impounded
  
  only because it has been written in contravention of section 13 or section 14;
  
  the Collector may, if he thinks fit, remit the whole penalty prescribed by this
  
  section.
  (2) Every certificate under clause (a) of sub-section (1) shall,
  
  for the purposes of this Act, be conclusive evidence of the matters stated
  
  therein.
  (3) Where an instrument has been sent to the Collector under
  
  section 38, sub-section (2), the Collector shall, when he has dealt with it as
  
  provided by the section, return it to the impounding officer.