66. Procedure in case of detection of unstamped or under-stamped instrument during inspection or otherwise.
(1)In case where an unstamped or under-stamped instrument is detected in course of inspection or otherwise by a public officer, a report thereof, shall be made forthwith to the Collector.(2)The Collector shall thereupon issue a notice to the executant or such other person as may be liable to pay the duty under section 29 of the Act, [or the claimant] [Inserted by Notification dated 24-4-1991 (25-4-1991).] requiring him to produce the original instrument before the Collector [within 30 days]. [Inserted by Notification dated 24-4-1991 (25-4-1991).](3)[ On receipt of original instrument or in case it is not produced within 30 days from the service of notice as issued under sub-rule (2), the Collector shall impound its copy and require payment of proper duty together with penalty under section 40 of the Stamp Act along with proper registration fee on such duty.] [Inserted by Notification dated 24-4-1991 (25-4-1991).]
