Under the Amnesty Scheme, I applied to the Collector of Stamps, Mumbai, in February 1995 when he asked me to pay Rs.17630 as stamp duty under Article 25(1) of the Bombay Samp Act, 1958, plus a sum of Rs.250 as penalty to regularise the instrument under Sec.141 of the Act. A sum of Rs.4500 was paid (why it became from 17630 to 4500 is a different story) and he endorsed the instrument in these words:
"Certified under Sec.41 of the Bombay Stamp Act, 1958 that the proper stamp duty of Rs.4500 has been paid in respect of the instrument."
I know that it is deficit stamp duty. Can the instrument be impounted and deficient amount recovered after a lapse of 13 years?
