Section 96(2) in Rajasthan Registration Rules, 1955
(2)It is noticed that through ignorance or oversight on the part of registering officers, many insufficiently stamped documents are registered and returned to presenters. The amount involved are usually small but it may happen that Government loses a considerable sum in duty and registration fee. In order to safeguard Government revenue, it is necessary that when instances of such under stamped documents come to notice, they should be reported to the Collector with a copy of the document prepared from the records of the registration office, for considering the desirability of launching a prosecution under section 62(1) (b) of the Indian Stamp Act. 1899 as adapted to Rajasthan and of according his sanction thereto under section 70 of the said Act. Before according his sanction to the prosecution under section 70 of the Indian Stamp Act. The Collector should serve the executant with a notice-(i)to produce the document, and(ii)to show cause why he should not be prosecuted.
