Section 96(3) in Rajasthan Registration Rules, 1955
(3)If, in compliance with the notice, the document is produced before the Collector should impound it under section 33 and action should then be taken under section 40(b) of the Indian Stamp Act as adapted to Rajasthan to recover the duty and penalty. If the duty and Penalty are paid up. no prosecution need be instituted unless it appears to the Collector that the offence was committed with the intention of evading payment of the proper duty.
