(1)Whenever, it appears to a Registering Officer that a document presented for registration is not duly stamped he shall net realise the registration fees, but shall impound the document at once under Section 33 of the Indian Stamp Act, 1899 and shall enter it without delay in the Register of Impounded Documents (Form No. 37 Appendix I).(2)The headings prescribed in Form No. 12 in Appendix II shall as far as practicable be filled up in the receipt granted to the presentant under Section 52 Clause (b) of Section 52(1) and the words "Document impounded" shall be recorded in red ink on the said receipt under the registering officer's signature.(3)If the document is chargeable with duty under the Court Fees Act, 1870 and is unstamped or in sufficiently stamped, it shall be returned to the party presenting it in order that the stamp duty on the deficiency in the Stamp duty be made good.(4)Before forwarding the document to the Collector, the Registering Officer shall record on it.(i)the endorsement "Impounded under Section 33 and forwarded to the Collector under Section 33(2) of the Indian Stamp Act, 1899".(ii)the endorsement required by Section 52; and(iii)the endorsement required by Section 58;
