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(ii) In view of the same, the demerger orders presented for registration attract stamp duty under Article 23 of Schedule I of the Stamp Act. Since the stamp duty was not paid, the provisions of Section 33 of the Stamp Act were invoked for impounding the instruments and for determination of the stamp duty. The instruments impounded have to be forwarded to the Collector under Section 38(2) of the Stamp Act and thereupon, the Collector has the power to determine the stamp duty under Section 40 of the Stamp Act. Further, any order passed by the Collector under Section 40 of the Stamp Act can be challenged by way of a revision under Section 56 of the Stamp Act before the first respondent.