Stamp act

Section 47A of the Indian stamp act as amended by the State of UP provides for collection of duty on understamped instruments. Under that section when an instrument is presented for registration with inadequate stamps he may return the document for payment of deficit in the stamp duty and re present it for registration. If the document is re presented after affixing the deficit in the duty it is registered wiothout imposing penalty. It also contins incidental powers vested in the Registrar/Collecor of stamps in respect of such under stamped documents.