32. Certificate by1[Deputy Commissioner]
(1) When an instrument brought to the1[Deputy Commissioner] under Section 31, is in his opinion, one of a description chargeable with duty, and
(a) the1[ Deputy commissioner] determines that it is already fully stamped, or
(b) the duty determined by the1[Deputy Commissioner under Section 31, or such a sum as, with the duty already paid in respect of the instrument, is equal to the duty so determined, has been paid,
the1[Deputy Commissioner] shall certify by endorsement on such instrument that the full duty (stating the amount) with which it is chargeable has been paid.
(2) When such instrument is, in his opinion, not chargeable with duty, the1[Deputy Commissioner] shall certify in manner aforesaid that such instrument is not so chargeable.
(3)2[Subject to any orders made under Chapter VI, any instrument upon which] an endorsement has been made under the section shall be deemed to be duly stamped or not chargeable with duty, as the case may be; and, if chargeable with duty, shall be receivable in evidence or otherwise, and may be acted upon and registered as if it had been originally duly stamped:
Provided that nothing in this section shall authorise the1[Deputy Commissioner] to endorse,-
(a) any instrument executed or first executed in India and brought to him after the expiration of one month from the date of its execution, or first execution, as the case may be;
(b) any instrument executed or first executed out of India and brought to him after the expiration of three months after it has been first received in the State of Karnataka; or
(c) any instrument chargeable3[with a duty not exceeding fifteen naye paise] or a mortgage of crop (Article4[35](a) of the Schedule) chargeable under clause (a) or (b) of Section 3 with a duty of twenty-five naye paise, when brought to him, after the execution thereof, on paper not duly stamped.
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1.Substituted by Act No. 29 of 1962, w.e.f. 1-10-1962 for the expression "Collector"
2.Substituted by Act No. 29 of 1962, w.e.f. 1-10-1962 for the words "Any instrument upon which"
3.Substituted by Act No. 29 of 1962, w.e.f. 1-10-1962
4.Substituted for the figure "34" by Act No. 29 of 1962, w.e.f. 1-10-1962