- [(1) Notice in Form No. 2 appended to these rules shall be issued by the Collector directing the person concerned to pay, on or before such date, not being earlier than thirty days from the date of service of the notice, as may be specified in the notice, either in cash directly or into the Government Treasury through challan, the defficient amount of duty due from him and to furnish the receipt of such direct cash payment or as the case may be, a copy of the receipt chalan showing the payment of such defficient amount :Provided that the Collector may-(a)extend the date of such payment in any deserving case for reasons to be recorded in writing;(b)treat the person concerned as not being in default of any payment of the due amount where such person has preferred an appeal under Sub-section (3) of Section 47-A so long as the appeal remains pending.(2)The receipt of, as the case may be, the challan referred to in Sub-rule (1) showing the payment made in compliance with a notice referred to in the said sub-rule shall constitute a good and sufficient discharge of the liability of the person concerned and, accordingly, the Collector shall make an endorsement on the instrument that the stamp duty has been duly paid.] [Substituted vide Orissa Gazette Extraordinary No. 1421/21.10.1992 - Notification SRO No. 1153/92/26.9.1992.](3)The deficient amount of stamp duty which remains unpaid after the date specified in the notice issued under Sub-rule (1) on the expiry of the date extended subsequently, shall be recoverable in the manner provided under Section 48 of the Act.
