68. [ Prosecution in case of non-production. [Substituted by Notification dated 12-3-1997.]
- If the original instrument is not produced in compliance with the notice under rule 66, 66A, 66B or 66C as the case may be and the Collector concludes that such non production is with a view to avoiding payment of stamp duty, the Collector shall launch a prosecution against the person concerned under section 62 or 64 of the Act, as the case may be, unless the case is compounded on payment of a suitable composition fee.]
