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(2) For this purpose the Collector may require to be furnished with an abstract of the instrument, and also with such affidavit or other evidence as he may deem necessary to prove that all the facts and circumstances affecting the chargeability of the instrument with duty, or the amount of the duty with which it is chargeable, are fully and truly set forth therein and may refuse to proceed upon any such application until such abstract and evidence have been furnished accordingly."

A reading of provisions in Section 31 of the Stamp Act would disclose that it applies to those instruments whether executed or not which are brought before the Collector and the person bringing it applies to have the opinion of the Collector as to the duty if any which is chargeable on payment of the prescribed fee. The Collector is then authorised to determine the duty, if any, with which, in his judgment, the instrument is chargeable. Obviously, this applies to a case where any person on his own desires to obtain the adjudication of the Collector as to the stamp duty payable on a document. This cannot be considered as a remedy in a situation where a document presented before the Sub-Registrar for registration was in the opinion of Sub-Registrar not properly stamped. Section 31 obviously applies to the instruments which are voluntarily submitted to the Collector for his adjudication as to the stamp duty payable on them. The learned Government Pleader refers to Section 56 of the Stamp Act also in this connection. Section 56 of the Stamp Act provides for a reference to the Chief Controlling Revenue authority by the Collector in respect of adjudications sought from him under Section 31, 40 or 41 of the Stamp Act and where the Collector feels doubt as to the duty chargeable on such instruments. There is no question of Section 56 being applicable to the circumstances of this case.

18. This does not apply in this case as the document in question was not presented before the Sub-Registrar for receiving in evidence. In such a case, the Sub-Registrar if he decides to impound the document shall send it in original to the Collector as provided for under Section 38(2) of the Stamp Act. Under Section 40 of the Indian Stamp Act, 1899, the Collector who has received the document under Section 38 of the said Act shall proceed to decide whether the instrument is duly stamped or is not chargeable with duty or if it is chargeable with duty and is not duly stamped, he shall require payment of the proper duty or the amount required to make up the same together with a penalty of Rs.5/- or if he thinks fit, (an amount not exceeding) ten times the amount of the proper duty or of the deficient portion thereof, whether such amount exceeds or falls short of five rupees. It is obvious that in this case, the Sub-Registrar has neither passed an order refusing to register the document as contemplated under Section 71 of the Registration Act nor he impounded the document as contemplated under Section 33 of the Stamp Act.