55. Procedure in case of non-registration of documents required to be registered with the purpose of avoiding stamp duty.
(1)If it appears to any registering officer or any other person that an instrument relating to a transaction compulsarily registerable under section 17 of the Registration Act, 1908 (Act No. 16 of 1908) has not been presented for registration with a view to avoiding payment of stamp duty of for any other reason, he shall immediately inform the collector concerned for taking necessary action under the Stamp Law.(2)On receipt of information under sub-section (1) or suo motu, the Collector shall issue a notice to the party/parties referred to in the information received, with a view to ensuring that the instrument is presented alongwith full facts and circumstances as required under section 30 of the Act to determine the liability for payment of stamp duty.(3)Upon service of notice where the instrument in question is presented before the Collector, he shall proceed as provided by section 51 and/or 53 of the Act, as the case may be.(4)Where the party/parties, served with notice do not present the instrument and/or appear before the Collector to [refute] [Substituted, for the word 'refuse' by Rajasthan Act 7 of 2004. w.e.f. 27-5-2004.] the presumption of the information in question being correct, the Collector shall proceed to enquire into the correctness of the information in such manner as he deems fit.(5)After the aforesaid enquiry, where it appears to the Collector that the instrument in question has not been presented for registration with a view to avoiding stamp duty, it shall be deemed to be a violation of section 30 of the Act and if such non production is with a view to concealing the consideration, if any, and all other facts and circumstances affection the chargeability of the said instrument with duty, and the determination of such duty, the Collector shall launch a prosecution against the person concerned under section 73 or 75 of the Act, as the case may be.
