(1)  Every person having by law or consent of parties authority to receive evidence, and every person in charge of a public office, except an officer of police, before whom any instrument, chargeable, in his opinion, with duty, is produced or comes in the performance of his functions, shall, if it appears to him that such instrument is not duly stamped, impound the same.

   (2)  For that purpose every such person shall examine every instrument so chargeable and so produced or coming before him, in order to ascertain whether it is stamped with a stamp of the value and description required by the law in force in ¹ [India] when such instrument was executed or first executed:

   Provided that—

   (a)  nothing herein contained shall be deemed to require any Magistrate or Judge of a Criminal Court to examine or impound, if he does not think fit so to do, any instrument coming before him in the course of any proceeding other than a proceeding under Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898 (V of 1898);

   (b)  in the case of a Judge of a High Court, the duty of examining and impounding any instrument under this section may be delegated to such officer as the Court appoints in this behalf.

   (3)  For the purposes of this section, in cases of doubt, —

   (a)  ² [the ³ [State Government]] may determine what offices shall be deemed to be public offices;

and

   (b)  ⁴ [the ³ [State Government]] may determine who shall be deemed to be persons in charge of public offices.

STATE AMENDMENT

Orissa

   Amendment of Section 33.—In section 33 of the principal Act after sub-section (1), the following sub-sections shall be inserted, namely:—

   “(1-a)  If it appears to such person from the copy of an instrument produced or coming in performance of his functions, within three years from the date of registration of the instrument, that such instrument is not duly stamped, he shall call for the original instrument and if he is satisfied on production of the instrument that it has not been duly stamped, impound the same and the deficient amount of duty shall be payable by the person liable to pay the duty.

   (1-b)  Where the original instrument is not produced such person shall refer the copy of the instrument to the Collector for determination of the market value of the property and the duty payable thereon and the Collector may determine the market value of the property and the duty as aforesaid in accordance with the procedure provided for in sub-section (2) of section 47-A.”.

[Vide Orissa Act 7 of 1987, s. 5]

Uttar Pradesh

   Amendment of section 33 of Act no. 11 of 1899.—In section 33 of the Indian Stamp Act, 1899, as amended in its application to Uttar Pradesh, hereinafter in this Chapter referred to as the principal Act, --

   (i)  in sub-section (2), in the proviso, in clause (a), for the words and figures Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898”, the words and figures “sections 125 to 128 and sections 145 to 148 of the Code of Criminal Procedure, 1973” shall be substituted.

   (ii)  after sub-section (2), for the existing sub-sections, the following sub-sections shall be substituted, namely:--

   “(3)  For the purpose of this section the State Government may in cases of doubt, determine what offices shall be deemed to be public offices and who shall be deemed to be persons in charge of public offices.

   (4)  Where deficiency in stamp duty paid is noticed from the any court or from the Commissioner of Stamps or an, Additional Commissioner of Stamp or a Deputy Commissioner of Stamps or an Assistant Commissioner of Stamps or any officer authorized by the Board of Revenue in that behalf, call for the original instrument so purpose, 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.

   (5)  In case the instrument is not produced within the period specified by the Collector, he may require payment of deficit stamp duty, if any, together with penalty under section 40 on the copy of the instrument:

   Provided that no action under sub-section (4) or sub-section (5) shall be taken after a period of four years from the date of execution of the instrument.”

[Vide Uttar Pradesh Act 6 of 1980, s. 6]

   Amendment of section 33 of Act no. 11 of 1899.— In section 33 of the Indian Stamp Act, 1899 hereinafter referred to as the Principal Act, in sub-section (5), after the existing proviso the following Proviso shall be inserted. namely :—

   “Provided further that with the prior permission of the State Government an action under sub- section (4) or sub-section (5) may be taken after a period of four years but before a period of eight years from the date of execution of the instrument.”

[Vide Uttar Pradesh Act 22 of 1998, s. 2]

   Amendment of section 33.—In section 33 of the principal Act, after sub-section (2), the following Sub-sections shall be inserted, namely :—

   (3)  Where deficiency in stamp duty paid is noticed from the copy of any instruments, the Collector may suo motu or on a reference from any court or from the Chief Inspector of Stamps, Uttar Pradesh or any Officer of the Stamp Department, Board of Revenue, 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 in the performance of his functions.

   (4)  In case the instrument is not produced within the period specified by tile Collector, he may require payment of deficit stamp duty, if any, together with penalty under section 40 on the copy of the instrument ;

   Provided that no action under sub-section (3) or sub-section (4) shall be taken after a period of four years from the date of execution of the instrument"

[Vide Uttar Pradesh Act 49 of 1975, s. 5]