1[64-A. Recovery of amount of deficit stamp duty. ––(1) Where any person
chargeable to duty under this Act is convicted of an offence under section 64
in respect of any instrument, the Court convicting such person shall in addition
to executing the punishment which may be imposed for such offence recover
and pay to the Collector amount of duty, if any due under this Act from such
person in respect of the instrument, and the Collector shall thereupon certify
by endorsement on the instrument that proper duty with which it is chargeable
has been paid :
Provided that if such person has paid any amount towards the duty chargeable under this Act in respect of the instrument in relation to which he has been convicted under this section, the Court shall recover only the difference to make up the amount of such chargeable duty.
(2) The amount recoverable under sub-section (1) shall be recovered by the Court as if it were a fine under the 2[Code of Criminal Procedure, 1973 (2 of 1974)].]
Provided that if such person has paid any amount towards the duty chargeable under this Act in respect of the instrument in relation to which he has been convicted under this section, the Court shall recover only the difference to make up the amount of such chargeable duty.
(2) The amount recoverable under sub-section (1) shall be recovered by the Court as if it were a fine under the 2[Code of Criminal Procedure, 1973 (2 of 1974)].]
1. Section 64-A inserted ibid, s. 40. 2. Substituted for “Code of Criminal Procedure, Samvat 1989” by S.O. 1229(E) dated 31.03.2020.