law: Indian Stamp Act, 1899 
  43. Prosecution for offence against stamp law 
  The taking of proceedings or the payment of a penalty under this
  
  chapter in respect of any instrument shall not bar the prosecution of any
  
  person who appears to have committed an offence against the stamp-law in
  
  respect of such instrument:
  PROVIDED  that no such prosecution shall be instituted
  
  in the case of any instrument in respect of which such a penalty has been paid,
  
  unless it appears to the Collector that the offence was committed with an
  
  intention of evading payment of the proper duty.