THE BOMBAY STAMP ACT, 1958 - Igrmaharashtra.gov.in

1 [(4) Without prejudice to the provisions of section 58, no Court shall take action underthis section, -(a) where the instrument has already been impounded or a penalty is levied in respectthereof under clause (a) of the proviso to section 34; or(b) in the case to which section 35 applies.]58. Revision of certain decisions of Courts regarding the sufficiency of stamps.(1) When any Court in the exercise of its civil or revenue jurisdiction or any CriminalCourt in any proceeding 2[ under Chapter IX or Part D of Chapter X of the Code ofCriminal Procedure 1973,] makes any order admitting any instrument in evidence as dulystamped or as not requiring a stamp, or upon payment of duty and a penalty under section34, the Court to which appeals lie from, or references are made by, such first-mentionedCourt may, of its own motion or on the application of the Collector, take such order intoconsideration.(2) If such Court, after such consideration is of opinion that such instrument should nothave been admitted in evidence without the payment of duty and penalty under section34, or without the payment of a higher duty and penalty than those paid, it may record adeclaration to that effect, and determine the' amount of duty with which such instrumentis chargeable, 3 [and may require,-(i) the party or person concerned to make the payment of the proper duty or the amountrequired to make up the same, together with a penalty under section 34, or payment of ahigher duty and penalty than those paid, to itself or to the Collector; and(ii) any person is whose possession or power such instrument then is, to produce thesame, and may impound the same when produced.](3) When any declaration has been recorded under sub-section (2), the Court recordingthe same shall send a copy thereof to the Collector, and, where the instrument to which itrelates has been impounded or is otherwise in the possession of such Court, shall alsosend him such instrument.4 [(3A) When the duty and penalty leviable in respect of any instrument in accordancewith the declaration made under sub-section (3) and required to be paid thereunder arepaid to the Court or to the Collector, then the Court or, as the case may be, the Collectorshall certify by endorsement thereon that the proper duty and penalty, stating the amountof each, have been le-vied in respect of such instrument, and the name and residence ofthe person paying the same._______________________________________1. Sub-section (4) was added by Mah. 27 of 1985, s. 38, (w.e.f 10-12-1985).2. These words, figures and letter were substituted for the words and figures "underChapter XII or Chapter XXXVI of the, Code of Criminal Procedure, 1898", by Mah. 27of 1985, s. 39(a), (w.e.f 10-12-1985).3. This portion was substituted for the portion beginning with the words "and mayrequire" and ending with the words "the same who produced". by Mah. 27 of 1985, s.39(b), (w.e.f 10-12-1985).4. Sub-section (3A) and (38) were inserted, by Mah. 27 of 1985, s. 39 (c), (w.e.f 10-12-1985).