Section 3(iii) in Rules For Collection Of Duties Secured In The Course Of Inspection
(iii)If the parties failed to pay such deficit duties, the Inspector-General of Registration and Stamps shall forward the original document to the Collector exercising powers under Section 48 of the Indian Stamp Act, 1899 over the area for effecting recover by coercive process. After the amounts are so collected, the procedure laid down in sub-rule (i) shall be followed.
