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

The Collector of a district finds that Sharma Realty has not paid proper duty on certain instruments. Under Section 48 of the Indian Stamp Act, 1899, which method of recovery of duties and penalties is available to the Collector?

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

  1. AOnly a civil suit filed in the court of the District Judge
  2. BDistress and sale of the movable property of the person from whom the sum is due, or any other process for recovery of arrears of land-revenueCorrect
  3. COnly attachment of immovable property by the Registrar
  4. DProsecution alone, with no power of recovery of the amount

Explanation

Section 48 says duties, penalties and other sums under the Chapter may be recovered by the Collector by distress and sale of the movable property of the person from whom they are due, or by any other process in force for recovering land-revenue arrears. A civil suit or Registrar attachment is not the stated route.

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