Section 6(3) in The Indian Stamp (Orissa Amendment) Act, 2001
(3)If, upon such inspection, the officer so authorised, is of opinion that any instrument is chargeable with duty and is not duly stamped, he shall require the payment of the proper duty or the amount required to make up the same from the person liable to pay the stamp duty and in case of default the amount of the duty shall be recovered as an arrear of land revenue.
