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CS Professional · Drafting, Pleadings and Appearances · Laws relating to Drafting and Conveyancing

A stamp duty deficiency of Rs 40,000 and a penalty were levied on Meridian Traders Pvt Ltd for an under-stamped instrument, but the firm has not paid. The Collector wants to recover the sums. Which method does the Indian Stamp Act, 1899 (Section 48) permit?

The Collector may recover the duty and penalty by distress and sale of the defaulter's movable property, or by any other process in force for recovering arrears of land-revenue. The section does not require a civil suit or limit recovery to a criminal complaint.

  1. ADistress and sale of the movable property of the person from whom the sums are due, or any other process for recovery of arrears of land-revenueCorrect
  2. BOnly a civil suit filed by the Collector in a civil court
  3. COnly attachment of immovable property by the Registrar
  4. DOnly a criminal complaint before a Magistrate

Explanation

Section 48 says all duties, penalties and other sums required to be paid under the Chapter may be recovered by the Collector by distress and sale of movable property of the person liable, or by any other process in force for recovering arrears of land-revenue. The other options name processes the section does not provide.

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