Skip to content

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

Under the Orissa version of Section 73(3) of the Indian Stamp Act, 1899, an authorised officer inspecting records forms the opinion that an instrument is chargeable with duty and is not duly stamped. What does the sub-section require?

The officer must require the person liable to pay the proper duty or the shortfall, and if that person defaults, the amount is recovered as an arrear of land revenue. He cannot destroy the instrument or waive the deficit.

  1. AHe must require payment of the proper duty or the amount needed to make it up from the person liable, and on default the amount is recovered as an arrear of land revenueCorrect
  2. BHe must destroy the instrument and report to the Registrar
  3. CHe must refer the parties to a civil court for a declaration
  4. DHe must register the instrument himself and waive any deficit

Explanation

The Orissa Section 73(3) states that on such an opinion the officer shall require payment of the proper duty or the amount needed to make up the same from the person liable. If that person defaults, the amount is recovered as an arrear of land revenue. Destruction or civil reference is not provided.

Did you get it right without looking?

One question tells you little. A timed set on Laws relating to Drafting and Conveyancing shows your real accuracy, how long you take and where you lose marks.

More Laws relating to Drafting and Conveyancing questions