Section 5 in Rules For Collection Of Duties Secured In The Course Of Inspection
5.
In the event of deficit duties not being recovered even after adopting the procedure outlined in Rule 3 or if the circumstances of any case do not permit the recovery of the loss to the Government from the parties the Inspector-General of Registration and Stamps shall report the matter to the Head of the Department concerned for taking such appropriate action as he deems fit against the person adjudged as responsible for the loss sustained by the Government.
