The Punjab Registration (Punjab Amendment) Act, 1994
Punjab Act No. 18 of 1994
An Act further to amend the Registration Act, 1908, in its application to the State of Punjab.
Be it enacted by the Legislature of the State of Punjab in the Forty-Fourth year of the Republic of India as follows:-
1. This Act may be called the Registration (Punjab Amendment) Act, 1994.
2. In the Registration Act, 1908, in its application to the State of Punjab after section 80, the following sections shall be inserted, namely :-
"80A. (1) If during any proceedings under section 47-A of the Indian Stamp Act, 1899, the Collector finds that the fee paid for registration of document under this Act is in deficit, he shall while determining the duty, by an order, also determine the deficient amount of fee and shall send a copy of the order so made to the concerned registering officer for the recovery of the amount of fee found so deficient from the person liable to pay the deficient amount of duty under the said section 47-A in respect of such a document :
Provided that no order determining the deficient amount of fee shall be made after the expiry of a period of three years from the date of registration of the document.
(2) An order of the Collector under sub-section (1) shall be deemed to be an order made by him under section 47-A of the Indian Stamp Act, 1899.
(3) Any amount recoverable under this section, may be recovered as arrears of land revenue.
80B. (1) Where on inspection or otherwise, it is found that the fee payable under this Act in relation to any registered document has not been paid or has been insufficiently paid, such fee or the deficient fee, as the case may be, if not paid to the concerned Registering Officer on demand wihtin the prescribed period, may, on a certificate of the Inspector-General of Registration or of the Registrar of a District, be recovered as arrears of land revenue from the person who presented such a document for registration in terms of the provisions of section 32:
Provided that, -
(i) no demand of fee as aforesaid shall be made after the expiry of a period of three years from the date of registration of the document, and.
(ii) the certificate shall be issued after due enquiry and the person concerned having been given an opportunity of being heard.
(2) The certificate issued under sub-section (1), shall be final and shall not be called into question in any court or before any authority.
80C. Where the Inspector-General of Registration finds that the amount of fee charged and paid is in excess to that which is legally chargeable and payable under this Act, he may, upon an application in writing or otherwise, refund the excess amount of fee so charged and paid.