(4)Where deficiency in duty paid is noticed from the copy of any instrument, the Collector may Suo moto or on a reference from any court or any registering officer, require the production of the original instrument before him within the period specified by him for the purpose of satisfying himself as to the adequacy of the duty paid thereon, and the instrument so produced before the Collector, shall be deemed to have produced or come before him in the performance of his functions and the provisions of sections 35 and 51 shall, mutatis mutandis apply.
