Section 5(3) in The Andhra Pradesh Stamp (Inspection of Properties) Rules, 1998
(3)If the person, to whom a notice has been issued under Rule 4(b), does not respond or agree to the assessment of the value and the deficit amount determined by the authorised officer, the authorised officer shall launch prosecution against the person under the provisions of Section 64 based on the facts and circumstances as required under Section 27 of the Indian Stamp Act, 1899.
