(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.]
