The head of the officer in which an insufficiently stamped or unstamped document is discovered by an Inspector, shall realize the deficit duty and penalty and shall credit the amount into the treasury under the head "030-Stamp and Registration Fees-Duty and Penalty". He shall then submit the document together with the treasury challenge to the collector for an endorsement under Section 42 he should send the document to the Collector for action under Section 48 of the Stamp Act.
Where the head of the officer fails to send such a document to the Collector on the expiry of the period prescribed, the Collector may suo moto or on a reference by the Chief Inspectors of Stamps or the Inspector of Stamps concerned call for it for action under Section 48, ibid.
The Collector shall enter all such documents in the infringement statement (Form No.
10, Appendix B)