Section 5 in The Andhra Pradesh Stamp (Inspection of Properties) Rules, 1998
5. Compounding of offence:
(1)If the person to whom a notice has been issued under Rule 4 (b), gives a consent in writing to get the offence compounded, the authorised officer shall levy and collect compounding fee which shall, in no case, be less than the loss of revenue involved, within three months from the date of inspection and make necessary endorsement on the original instrument in such form as may be prescribed. The authorised officer shall forward a copy of the proceedings determining the value of the property and levying compounding fee to the registering officer concerned for making necessary entries in the relevant registers and records.(2)If the compounding fee levied under sub-rule 5(1) is not paid within the stipulated period, it shall be recovered under the provisions of Section 48 of the Indian Stamp Act, 1899.(3)If the person, to whom a notice has been issued under Rule 4(b), does not respond or agree to the assessment of the value and the deficit amount determined by the authorised officer, the authorised officer shall launch prosecution against the person under the provisions of Section 64 based on the facts and circumstances as required under Section 27 of the Indian Stamp Act, 1899.
