67. Assessment of duty and penalty upon production.
(1)If the original instrument is produced in compliance with the notice issued under sub-rule (2) of rule 66 and is found to have been executed within one year of the date of such production, it will be treated as having been produced voluntarily for the purpose of section 41 of the Act.(2)If other conditions laid down in that section are also satisfied, the instrument shall be endorsed by the Collector as property stamped on payment of the deficit duty, if any, and no penalty whatever shall be levied in respect thereof.
