(1)When a document is presented at a registration office, the endorsement required by section 52 of the Act should be recorded in the form given in rule 185. Clause A and signed by registering officer and by the person presenting the document except in the cases referred to in rule 91 to 96 and rule 106. [After recording the endorsement, the first duty of the registering officer is to examine the document to see that it is properly stamped. When such examination discloses that the document is not properly stamped due to undervaluation, incorrect determination of its nature or otherwise and a reference to determine and realise proper duty is to be made to the Collector under the provisions of the Stamp Act. the registering officer shall verbally intimate the parties concerned about the reference proposed. If the person liable to pay the duty offers to make up the defient duty, the registering officer shall complete all the formalities of registration and shall levy the prescribed fee. accept the additional [stamp duty through demand draft or by pay order drawn on a branch of any scheduled bank or through e-GRAS challan deposited into Government Account head 0030 in any bank authorized by the State Government] [Notification dated 21-1-1991, Published in R.G.G. Part IV-C, dated 23-1-1991, p. 85-1;] and acknowledge the same through receipt in Form No. 9 and certify by endorsement on the document that so such amount has been realised as additional stamp duty vide receipt number so and so dated so and so and the document is to be deemed as executed on the-stamp of Rs. so much. Where on such verbal intimation, the party is not ready to pay the additional stamp duty, the Registering officer shall levy the fee as chargesable on the value or amount mentioned in the document and complete all formalities under section 58 and 59 of the Registration Act. Thereafter further proceedings shall be stayed and a memo shall be given to the person presenting the document intimating that in the opinion and on behalf of the registering officer the document requires so such additional duty and the person liable to pay the same may do so otherwise a reference shall be made to the Collector under the Stamp Act. The receipt of the memo may be obtained on its duplicate copy. The registering officer shall record the facts in the minute book as provide under rule 82 and thereafter refer the matter to the Collector to determine and realise proper duty, alongwith penalty and proper registration fee under the provisions of the Stamp Act and the Registration Act. While referring the matter to Collector, the registering officer shall mention reasons for believing that proper duty is not paid and also the fact that the party was intimated under section 47(D) of the Stamp Act but did not make up the deficiency.] [Notification dated 21-1-1991, Published in R.G.G. Part IV-C, dated 23-1-1991, p. 85-1;](2)It is noticed that through ignorance or oversight on the part of registering officers, many insufficiently stamped documents are registered and returned to presenters. The amount involved are usually small but it may happen that Government loses a considerable sum in duty and registration fee. In order to safeguard Government revenue, it is necessary that when instances of such under stamped documents come to notice, they should be reported to the Collector with a copy of the document prepared from the records of the registration office, for considering the desirability of launching a prosecution under section 62(1) (b) of the Indian Stamp Act. 1899 as adapted to Rajasthan and of according his sanction thereto under section 70 of the said Act. Before according his sanction to the prosecution under section 70 of the Indian Stamp Act. The Collector should serve the executant with a notice-(i)to produce the document, and(ii)to show cause why he should not be prosecuted.(3)If, in compliance with the notice, the document is produced before the Collector should impound it under section 33 and action should then be taken under section 40(b) of the Indian Stamp Act as adapted to Rajasthan to recover the duty and penalty. If the duty and Penalty are paid up. no prosecution need be instituted unless it appears to the Collector that the offence was committed with the intention of evading payment of the proper duty.(4)If, however, after service of the notice, the document is not produced or no satisfactory cause is shown the Collector may sanction r prosecution under section 70 of the Indian Stamp Act as adapted to Rajasthan read with section 62 (1) (b) in cases where the executant was liable to pay the proper stamp duty. No such action need be taken against executants not liable to pay the proper stamp duty under section 29 of the Indian Stamp Act, as adapted to Rajasthan.(5)If the document is liable to ad valorem duty under the said Indian Stamp Act of 1899, and the value or consideration is either not stated in money or only partly so stated, the provisions of sections 27 and 64 of that Act shall be made known to the person who presented it and he shall be informed in writing by an endorsement on the back of the document that he may, if he chooses; withdraw and complete the document by the addition of the required particulars, under the signature or initials of the executant. If the declines to do so, the matter shall be reported to the Collector and further proceedings shall be stayed.(6)If a document requiring stamp under the Court Fees Act, 1870 as adapted to Rajasthan is in the opinion of the registering officer improperly stamped, it shall be returned to the person presenting it and not impounded, in order that it may be properly stamped.(7)When proceedings are suspended under sub-rules (1), (5) and (6) A note shall be made in the minute book and if the document is returned to the person presenting it, the reasons for this shall be endorsed on it.(8)After the document has been returned duly endorsed by the Collector in the manner prescribed by section 40(a) or 42 of the Indian Stamp Act as adapted to Rajasthan, the registration proceedings shall at once be resumed and completed after duly summoning the parties to the document.(9)Every Sub-Registrar shall keep a register of documents impounded by him in Form No. 16 given in Appendix I.(10)[ All Collectors and Registering Officers shall maintain a register in Form No. 24 of Appendix I.] [Notification dated 8-9-1986, Published in R.G.G. Part IV-C, dated 25-9-1986, p. 171]Note. - In the case of the registration of any document, the stamp duty paid on which is lower than it would be but for the previous payment of stamp duty on some connected document, the registering officer shall note the amount of stamp duty paid on the previous document. This note should be made in the column "Value of stamps" in Register I to IV.
