66C. [ Procedure in case of non-registration of documents required to be registered with the purpose of avoiding Stamp duty. [Inserted by Notification dated 12-3-1997.]
(1)If it appears to any Registering officer or any other person that an instrument relating to a transaction compulsorily registerable under section 17 of the Registration Act has not been presented for registration with a view to avoiding payment of stamp duty or for any other reason, he shall immediately inform the Collector concerned for taking necessary action under the Stamp Law.(2)On receipt of information under sub-rule (1) or suo moto, the Collector shall issue a notice to the party/parties referred to in the information received, with a view to ensuring that the instrument is presented for registration along with full facts and circumstances as required under section 27 of the Act to determine the liability for payment of stamp duty.(3)Upon service of notice where the instrument in question is presented before the Collector, he shall proceed as provided by section 47 A and/ or 47 C of the Act, as the case may be.(4)Where the party/parties served notice do not present the instrument and/or appear before the Collector to refute the presumption of the information in question being correct, the Collector shall proceed to enquire into the correctness of the information in such manner as he deems fit.(5)After the aforesaid enquiry, where it appears to the Collector that the instrument in question has not been presented for registration with a view to avoiding stamp duty, this shall be deemed to be a violation of section 27 of the Act read with rule 59A and if such not production is with a view to concealing the consideration, (if any), and all other facts and circumstances affecting the chargeability of the said instrument with duty, and the determination of such duty, action will be taken as provided for vide rule 68.]
