Section 96(1) in Rajasthan Registration Rules, 1955
(1)When a document is presented at a registration office, the endorsement required by section 52 of the Act should be recorded in the form given in rule 185. Clause A and signed by registering officer and by the person presenting the document except in the cases referred to in rule 91 to 96 and rule 106. [After recording the endorsement, the first duty of the registering officer is to examine the document to see that it is properly stamped. When such examination discloses that the document is not properly stamped due to undervaluation, incorrect determination of its nature or otherwise and a reference to determine and realise proper duty is to be made to the Collector under the provisions of the Stamp Act. the registering officer shall verbally intimate the parties concerned about the reference proposed. If the person liable to pay the duty offers to make up the defient duty, the registering officer shall complete all the formalities of registration and shall levy the prescribed fee. accept the additional [stamp duty through demand draft or by pay order drawn on a branch of any scheduled bank or through e-GRAS challan deposited into Government Account head 0030 in any bank authorized by the State Government] [Notification dated 21-1-1991, Published in R.G.G. Part IV-C, dated 23-1-1991, p. 85-1;] and acknowledge the same through receipt in Form No. 9 and certify by endorsement on the document that so such amount has been realised as additional stamp duty vide receipt number so and so dated so and so and the document is to be deemed as executed on the-stamp of Rs. so much. Where on such verbal intimation, the party is not ready to pay the additional stamp duty, the Registering officer shall levy the fee as chargesable on the value or amount mentioned in the document and complete all formalities under section 58 and 59 of the Registration Act. Thereafter further proceedings shall be stayed and a memo shall be given to the person presenting the document intimating that in the opinion and on behalf of the registering officer the document requires so such additional duty and the person liable to pay the same may do so otherwise a reference shall be made to the Collector under the Stamp Act. The receipt of the memo may be obtained on its duplicate copy. The registering officer shall record the facts in the minute book as provide under rule 82 and thereafter refer the matter to the Collector to determine and realise proper duty, alongwith penalty and proper registration fee under the provisions of the Stamp Act and the Registration Act. While referring the matter to Collector, the registering officer shall mention reasons for believing that proper duty is not paid and also the fact that the party was intimated under section 47(D) of the Stamp Act but did not make up the deficiency.] [Notification dated 21-1-1991, Published in R.G.G. Part IV-C, dated 23-1-1991, p. 85-1;]
