Amendment of section 33 of Bom. LX of 1958

In the principal Act, in section 33, after sub-section (3), the following sub-sections shall be added, namely:- “(4) Where deficiency in stamp duty is noticed from the copy of an instrument, the Collector may suo motu or on a reference from any Court or any Authority or by any person in that behalf, the collector shall call for the original instrument for the purpose of satisfying himself as to the adequacy of the duty paid thereon, and the instrument so produced before the Collector shall be deemed to have been produced, or come before him in the performance of his functions.

1. (5) In case the instrument is not produced within the period specified by the Collector,

collector shall impound the copy of instrument, he shall require the payment of the

proper duty or the amount required to make up the same, together with penalty under Section 39(1)(b) on the copy of the instrument.”.