Section 2 in The Indian Stamp (Orissa Amendment) Act, 2008
2. Amendment of Section 47-A.
- In Section 47-A of the Indian Stamp Act, 1899,-(a)for Sub-section (1) the following sub-section shall be substituted, namely :"(1) Where the registering officer under the Registration Act, 1908, while registering any instrument of conveyance, exchange, gift, partition or settlement has reasons to believe that the market value of the property which is the subject matter of such instrument has not been rightly set forth in the instrument or is less than the minimum value determined in accordance with the rules made under this Act, he shall, before registering such instrument, refer the matter to the Collector, with an intimation in writing to the person concerned, for determination of the market value of such property and the proper duty payable thereon."; and(b)in Sub-section (2-a) for the words "truly set forth in the instrument", the words "rightly set forth in the instrument or is less than the minimum value determined in accordance with the rules made under this Act" shall be substituted.
