Jagat Narayan, C.J.
1. This is a revision application by the State against the order of the District Judge, Ganganagar, setting aside the order of the Collector, Ganganagar, imposing a penalty.
2. A deed of exchange of agricultural land was presented before the Registering Officer, Raisinghnagar, for registration. The value of the land was shown to be Rs. 6,000/ in it. The Registering Officer was of the opinion that the price had been under-valued. He accordingly submitted the document to the Collector, Ganganagar.
3. The Collector held an inquiry and came to the conclusion that the market value of the land was Rs. 8,896/-. He accordingly directed the executant to pay the deficit stamp duty of Rs. 108/- and also levied a penalty of Rs. 432/- equivalent to four times the deficit stamp duty. Aggrieved by this order of the Collector, the legal representatives of the deceased executant preferred an appeal under Section 47(A) Sub-clause (3) of the Rajasthan Stamp Law (Adaption) Act, 1952, to the District Judge, Ganganagar. He came to the finding that under Section 47 (A) the Collector had no power to levy any penalty. He accordingly set aside the order of the Collector levying the penalty of Rs. 432/-.
4. Against the above order the present revision application has been filed by the State. It is contended that although Section 47-A of the Rajasthan Stamp Law (Adaption) Act, 1952, does not contain a provision for levying penalty. Section 40 of the Indian Stamp Act provides for levying penalty also.
5. Under Section 2 of the Rajasthan Stamp Law (Adaptation)Act,1952, the Indian Stamp Act, 1899, was adapted subject to the other provisions of the Rajasthan Act. One of these provisions is contained in Section 47 A which runs as follows:
47 A Instrument undervalued, how to be valued.-(1) Where, in the case of any instrument to any immovable property chargeable with an ad valorem duty on the value of the property, or the consideration, as set forth in the instrument, the registering officer has while registering the instrument, reasons to believe that the value of the property or the consideration, as the case may be, has not been truly set forth in the instrument, he may, after registering such instrument, send it, in original to the Collector to determine the value or consideration and to assess and charge the duty in conformity with such determination.
(2) On receipt of the instrument under Sub-section (1), the Collector shall, after giving the parties a reasonable opportunity of being heard and after holding an inquiry in the prescribed manner, determine the value or consideration and the duty payable thereon as if that were the value or consideration set forth in the instrument; and if the amount of duty so determined exceeds the amount of duty already paid, the deficient amount shall be payable by the person liable to pay the duty.
(3) Any person aggrieved by an order of the Collector under Sub-section (2) may, within thirty days from the date of the order prefer an appeal before the Court and all such appeals shall be heard and disposed of in such manner as may be prescribed by rules made under this Act.
(4) For the purpose of enquires under this section, the Collector shall have power to summon and enforce the attendance of witnesses, including the parties to the instrument or any of them, and to compel the production of documents by the same means, and two far as may be) in the same manner, as is provided in the case of civil court under the Code of Civil Procedure, 1908 (Central Act 5 of 1908).
6. The above provision is a special provision applicable to documents which the Registering Officer thinks as insufficiently stamped and sends them to the Collector for necessary action Similar provisions are contained in Section 33, 38(2) and 40 of the Indian Stamp Act. There are general provisions applicable to documents impounded by persons having by law or consent of party authority to receive evidence and by persons in charge of a public office, before whom any instrument chargeable with duty, is produced, or comes in the performance of his functions.
7. Section 40(1)(b) runs as follows:
(b) if he is of opinion that such instrument is chargeable with duty and is not duly stamped, he shall require the payment of the proper duty or the amount required to make up the same, together with a penalty of five rupees; or if he thinks fit, an amount not exceeding ten times the amount of the proper duty or of the deficiency portion thereof, whether such amount exceeds or falls short of five rupees;
8. The contention of the learned Deputy Government Advocate is that the above provision is in no way inconsistent with the provisions contained in Section 47-A. I am, however, of the opinion that Section 47 A is a special provision, which is applicable to documents produced before a registering officer, which the latter thinks, are insufficiently stamped and forwards them to the Collector Under Section 2 of the Rajasthan Act this special provision must over-ride the general provisions contained in Section 40 of the Indian Stamp Act.
9. I, therefore, hold that order of the learned District Judge is correct and dismiss the revision application without any order as to costs.