Stamp duty determination under Section 31 ends the Collector's role; impounding under Section 33 cannot follow the same reference.

When an instrument is placed before the Collector only for determination of stamp duty under Section 31 of the Stamp Act, the Collector's role is confined to fixing the duty payable. Once that determination is made, the statutory function is complete and the Collector becomes functus officio for that reference. Section 33 impounding applies only where an instrument is produced before an authority in evidence or another official function and is found not duly stamped. On that scheme, the Collector cannot later impound the same instrument under Section 33 after acting under Section 31.

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Issues: Whether, after the Collector had been approached only for his opinion under Section 31 of the Stamp Act and had determined the duty payable, he could still impound the instrument under Section 33 and initiate consequential proceedings.

Analysis: Section 31 is a self-contained provision dealing with a request for determination of the duty chargeable on an instrument. When an instrument is brought merely for that opinion, the Collector's function is to determine the duty, and that function ends with his determination. Section 32 applies where, after such determination, the instrument is duly stamped and endorsed, while Section 33 operates at a later stage where an instrument is produced before an authority in the course of evidence or another official function and is found to be not duly stamped. The statutory scheme shows that mere reference for advice on duty does not attract the impounding power. Once the Collector has determined the duty on such a reference, he becomes functus officio for that purpose and cannot invoke Section 33.

Conclusion: The Collector had no authority to impound the instrument under Section 33 after determining the duty under Section 31. The challenge to the impounding and consequential demand therefore failed, and the appeal was dismissed.

Ratio Decidendi: Where an instrument is submitted to the Collector only for determination of stamp duty under Section 31 of the Stamp Act, the Collector's jurisdiction ends upon such determination and he cannot thereafter exercise the impounding power under Section 33 in respect of that reference.

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