Section 33(1) in The Orissa Registration Rules, 1988
(1)Whenever, it appears to a Registering Officer that a document presented for registration is not duly stamped he shall net realise the registration fees, but shall impound the document at once under Section 33 of the Indian Stamp Act, 1899 and shall enter it without delay in the Register of Impounded Documents (Form No. 37 Appendix I).
