s 37 Certificate by Collector
(1) When an instruments brought to the Collector under section 36 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 assessed by the Collector under such section, or such a sum as, with the duty already paid in respect of the instrument, is equal to the duty so assessed, has been paid; the Collector shall certify by indorsement 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 indorsement 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 otherwise and may be acted upon and registered as if it had been originally duly stamped. (4) Nothing in this section shall be deemed to require the Collector to certify that the full duty with which an instrument is chargeable has been paid— (a) unless any penalty chargeable in respect of the instrument under this Act has been paid; or (b) if the instrument cannot by law be stamped.