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10.Mr.A.Jenasenan, learned counsel appearing for the petitioner submitted that in view of Rule 107 of the Registration Rules, the petitioner can take delivery of the document without paying the stamp duty, even after the Collector's adjudication of the stamp duty. Rule 107 of the Registration Rules reads as follows:

107.When an impounded document is received back from the Collector after adjudication of stamp duty, the registering officer shall immediately give notice in writing to the presentant or to the person authorized by the presentant to take delivery of the document either to take steps to complete the registration of the document or to take delivery of the document.
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6. Assailing the said order, the learned Government Pleader would contend that having regard to the nature of allotment, made in favour of the respondent in respect of the 'A' Schedule property under Clause (1) of the deed in question, the document was treated as Partition-cum-Release deed, therefore, the appellant had to impound the document for want of deficit stamp duty as well as deficit registration fee, and since the explanation of the respondent was not acceptable, the final order came to be passed on 7-5-2004. According to the learned Government Pleader, the impounding of the document and the order demanding deficit stamp duty and registration fee would fall under Section 33(2), 40 and the other connected provisions of the Stamp Act and therefore, the remedy of the respondent is to file an appeal before the Chief Controlling Revenue Authority (Inspector General of Registration) by invoking Section 56 of the Indian Stamp Act.
3. When the present claim is confined only to the payment of stamp duty, and after the document is impounded, whether the petitioner can ask for the return of the document is the main point to be considered. The respondent has sworn to in the counter-affidavit that the Sub-Registrar has impounded the document. This claim was refuted by the petitioner, which resulted in the file being produced into Court and they show that the Sub-Registrar has (matter in vernacular omitted - Ed.) impounded the document, and the document has then been sent to the respondent. Therefore, when neither the provisions of the Act nor the rules framed thereunder envisage return of the impounded document without payment of the stamp duty whether by relying upon Section 31 of the Act, the petitioner can seek for return of the document alone has to be looked into. As soon as the document was received, while forwarding it to the responden, the statement accompanying the document itself mentions in column 3 that it has been impounded on 23-2-1979.
14.On a perusal of Rule 107 of the Registration Rules, it could be seen that when an impounded document is received back from the Collector have adjudication of stamp duty, the Registering Officer shall immediately give notice in writing to the presentant or to the person authorized by the presentant to take delivery of the document either to take steps to complete the registration of the document or to take delivery of the document. From Rule 107, it is clear that even after adjudication of the stamp duty, the Registering Officer should give notice in writing to the executant either to take steps to complete the registration of the document by paying the adjudicated stamp duty or to take delivery of the document. The words either to take steps to complete the registration of the document or to take delivery of the document would mean that the executant should pay the necessary stamp duty as adjudicated by the Authority and get the document registered or to take delivery of the document as it is, without getting it registered, in which case, the document shall not have any legal sanctity. The said Rule is also supported by the provisions of Clause-17 (2)(b)(i) of the Table of Fees prepared under Section 78 of the Registration Act. As per the said Clause, a fixed fee of Rs.20/- has been levied for withdrawing a document from registration.