The taking of
proceedings or the payment of a penalty under this Chapter in respect of any instrument shall not bar the prosecution of any person who appears to
have committed an offence against the Stamps-law in respect of such
instrument :
Provided that no such prosecution shall be instituted in the case of any instrument in respect of which such a penalty has been paid, unless it appears to the Collector that the offence was committed with an intention of evading payment of the proper duty.
Provided that no such prosecution shall be instituted in the case of any instrument in respect of which such a penalty has been paid, unless it appears to the Collector that the offence was committed with an intention of evading payment of the proper duty.