Section 3 in Rules For Collection Of Duties Secured In The Course Of Inspection
3.
When deficitly stamped documents are detected during the course of inspection the following procedure shall be followed:-(i)The Inspector General of Registration and Stamps or the person authorised by him shall seize and impound such documents and after giving an opportunity to the parties levy deficit duties if any, without penalty and collect the same from the persons liable to pay under sub-section (3) of Section 73 and add the following certificate on the original document:-"I hereby certify that the deficit/proper stamp duty of Rs. (Rupees )............................................................. has been levied in respect of this instrument/document from Sri ..................................... S/o ................................................. Resident of ............................Station :Date:Seal:Collector under the Stamp Act(ii)If the parties fail to pay the deficit duty under sub-rule (i), it shall be collected by the head of office. The amounts so collected shall be remitted to the Treasury under the following head of account by means of a challan.Deficit dutiesMajor Head: "M.H. 030 Stamps & Registration fee.Minor Head: M.H.C-Stamps Non-Judicial.Sub-Head : 010 Duty on impressing of documents"The Head of office shall then forward the original challan to the Inspector General of Registration and Stamps who shall add the certificate prescribed in this sub-rule on the original documents and return them to the Head of Office.Note: When complete postal address or sufficient particulars of the parties are available in the documents, the notice providing them an opportunity against the levy of deficit stamp duties shall be issued by the Inspector-General of Registration and Stamps direct. If such addresses are not available in the documents or if such notices issued in the first instance are returned undelivered, the notice shall be served by the Head of Office inspected.(iii)If the parties failed to pay such deficit duties, the Inspector-General of Registration and Stamps shall forward the original document to the Collector exercising powers under Section 48 of the Indian Stamp Act, 1899 over the area for effecting recover by coercive process. After the amounts are so collected, the procedure laid down in sub-rule (i) shall be followed.(iv)In the absence of original documents, and on the basis of copies of such documents, if they are found to be not duly stamped, the procedure for collection of the duty as laid down in rule (iii) shall be followed:
