The Indian Registration (Orissa Amendment) Act, 1966
Orissa Act No. 17 of 1966
"89-A. Duty of Collector in proceedings under Section 47-A of the Indian Stamp Act, 1899. - (1) It shall be the duty of the Collector, if he is satisfied diring the proceedings, if any, under Section 47-A of the Indian Stamp Act, 1899 that the fees for registration paid under this Act in respect of a document is in deficit to determine in the course of such proceedings the deficient amount of fee and to send a copy of the order made in the proceedings to the Registering Officer for recovery of the said amount from the person liable to pay the deficient amount of stamp duty under the said section; and all amounts recoverable as aforesaid may be recovered as arrears of land revenue.
(2) An order of the Collector under Sub-section (1) shall be deemed to be an order made by the Collector under Section 47-A of the Indian Stamp Act, 1899 (2 of 1899) and shall be final subject to the decision in appeal, if any, under Sub-section (3) of the said section".