53. Instruments impounded how dealt with

When the person impounding an instrument under section 51 has by law or consent of parties authority to receive evidence and admits the instrument in evidence on payment of duty and penalty (if any), the person must, as soon as may be convenient, send the instrument, together with the amount of the duty and penalty (if any) paid in respect of the instrument, to the Commissioner.

The Commissioner must stamp the instrument in accordance with section 46 and must return it to the person who sent it to the Commissioner.

In every other case in which an instrument is impounded under section 51, the person impounding the instrument must send it immediately to the Commissioner.

The Commissioner, on payment of the duty and penalty (if any) chargeable in respect of the instrument under section 46, must stamp the instrument and must return it to the person who sent it to the Commissioner, but if such duty and penalty (if any) is not paid, the Commissioner must retain the instrument.