Section 4 in The Andhra Pradesh Stamp (Inspection of Properties) Rules, 1998
4. Action to be taken due to wrong assessment and suppression of facts:
- If the authorised officer detects any deficit duty payable in respect of any instrument:(a)due to wrong assessment, either the value or the duty payable, by the Registering Officer, he shall deal with such cases under the provisions of Section 41-A of the Indian Stamp Act, 1899;(b)due to suppression of facts affecting the chargability of the instrument, the authorised Officer shall issue a notice, in such form as may be prescribed to the person concerned within fifteen (15) days from the date of inspection giving an opportunity to explain the reasons for the variations.
