How The Deficit Is Recoverable?
A. After exhausting all remedies available (including appeals), if the instrument of Transfer/s/Conveyance is stated to be undervalued and the demand is not paid by the purchaser, the same would be recovered by the Authority appointed under the Stamp Act of each State and the same is recoverable as land revenue dues in several other states. The method of recovery is likely to change from state to state depending upon the Stamp Act as applicable.