(1) When an instrument brought to the Collector under section 31 is, in his opinion, one of a description chargeable with duty, and
(a) the Collector determines that it is already fully stamped, or
(b) the duty determined by the Collector 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,
the Collector 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, the Collector shall certify in manner aforesaid that such instrument is not so chargeable.
(3) Any instrument upon which an endorsement has been made under this 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 acted upon and registered as if it had been originally duly stamped.
Legal Commentary & Landmark Judgments: Section 32
Section 32 of the Indian Stamp Act, 1899 provides for the official certification and endorsement by the Collector on instruments that have been adjudicated under Section 31.
Sub-section (3) declares that every instrument so certified 'shall be deemed to be duly stamped' and shall be admissible in evidence and acted upon and registered as if it had been originally duly stamped. This statutory certificate confers absolute immunity against subsequent impounding or inadmissibility challenges in any court.
A Section 32 endorsement operates as a conclusive statutory certificate of validity. Once stamped with the Collector's certificate, no court, registrar, arbitrator, or public officer can question the adequacy of stamp duty under Section 33 or Section 35.