Section 9 in Indian Stamp (Madhya Pradesh Amendment) Act, 2016
9. Substitution of Section 48-B.
- For Section 48-B of the principal Act, the following Section shall be substituted, namely:-"48-B. Where the deficiency of stamp duty is noticed from a copy of any instrument. - Where the deficiency of stamp duty is noticed from a copy of any instrument, the Collector may, by order, require the production of the original instrument from a person in possession or in custody of the original instrument for the purpose of satisfying himself as to the adequacy of amount of duty paid thereon. If the original instrument is not produced before him within the period specified in the order it shall be presumed that the original document is not duly stamped and the Collector may proceed in the manner provided in Section 40 for the recovery of deficit stamp duty and penalty:Provided that the certificate of the Collrctor that the document is duly stamped, shall be endorsed on the original document:Provided further that no action under this Section shall be taken after a period of five years from the date of execution of such instrument".
