Section 8 in Delhi Stamp (Prevention of Undervaluation of Instruments) Rules, 2007
8. Recovery of duty.
(1)Notice in Form C shall be issued by the Collector directing the person concerned to pay into Government Treasury the full amount of the deficient amount of duty due from him and to furnish a copy of receipted challan, showing the payment of such amount. The date for payment to be so specified in the notice shall be not less than thirty days from the date of service of such notice :Provided that the Collector in respect of any particular person, for reasons to be recorded in writing, may extend the date of such payment:Provided further that when a person has presented an appeal under subsection (4) of Section 47-A, the Collector may, in his discretion, treat such person as not being in default so long as the appeal remains pending.(2)A person making payment in compliance with a notice issued under sub-rule (1) shall be deemed to have made the payment and the challan from the. Government Treasury shall constitute a good and sufficient discharge of the liability of such person. The Collector shall, then, make an endorsement on the instrument that the stamp duty has been duly paid.(3)The deficient amount of stamp duty which remains unpaid after the date specified in the notice issued under sub-rule (1) or on the expiry of the date extended subsequently, shall be recoverable in the manner provided under Section 48.
