Judgment : This writ petition is to quash the order dated 11. 1994 of the respondent. 2. According to the supporting affidavit originally there was a trust document executed by the petitioner on 29. 1991 with reference to which the stamp duty under Art.64(a) of the Indian Stamp Act was paid. Subsequently by another document dated 17. 1992 the same founder (the petitioner herein) transferred certain other properties of his to the same trust, that document was also stamped underArt.64(a) and it was registered by the Sub-Registrar. Thereafter the impugned notice dated 11. 1994 has been sent to the petitioner. According to the said notice the abovesaid document dated 17. 1992 has not been stamped properly and the deficit stamp duty of Rs.21,488 is due from the petitioner. The notice further states that if the said deficit duty amount is not paid, coercive action would be taken to recover the same from the petitioner Aggrieved by the said notice this writ petition has been filed. 3. Sec.33-A of the Stamp Act reads as follows: ‘Recovery of deficit stamp duty: (1) Notwithstanding anything contained in Sec.33 or in any other provisions of this Act, if, after the registration of any instrument under the Registration Act, 1908 (Central Act XVI of 1908), it is found that the proper stamp duty payable under this Act in respect of such instrument has not been paid or has been insufficiently paid, such duty or the deficit, as the case may be, may, on a certificate from the Registrar of the district under the Registration Act, 1908 (Central Act XVI of 1908) be recovered from the person liable to pay the duty, as an arrear of land revenue. Provided that no such certificate shall be granted unless due inquiry is made and such person is given an opportunity of being heard; Provided further that no/Such inquiry shall be commenced after the expiry of three years from the date of registration of the instrument; (2) The certificate of the Registrar of the district under Sub-sec.(l) shall, subject only to appeal under Sub-sec.(3) be final and shall not be called in question in any court or before any authority. (3) Any person aggrieved by a certificate of the Registrar of the district under Sub-sec. (1) may appeal to the Chief Controlling Revenue Authority. (3) Any person aggrieved by a certificate of the Registrar of the district under Sub-sec. (1) may appeal to the Chief Controlling Revenue Authority. Any such appeal shall be preferred within such time, and shall be heard and disposed of in such manner, as may be prescribed. Sec.33-A provides for recovery of deficit stamp duty. What is stated therein is that the deficit stamp duty may, ‘on a certificate from the Registrar of the district under the Registration Act, 1908 be recovered from the person liable to pay the duty, as an arrear of land revenue. The first proviso further says that no such certificate shall be granted unless due inquiry is made and such person is given an opportunity of being heard. 4. The submission by leaned counsel is that no such certificate from the Registrar of the district has been given at all in the present case nor the prescribed enquiry has been held. If that is so, according to the learned counsel for the petitioner, the impugned order is absolutely without jurisdiction. 5. In the counter-affidavit that has been filed by the respondent it is inter alia stated as follows: “I submit that suitable action as enumerated under Sec.47(B) of the amended Act (Act No.38 of 1987) has been taken to recover the deficit stamp duty from the petitioner.” Now, the learned Government Advocate states that the reference to Sec.47-B in the abovesaid passage is a typing mistake and that it should be read as Sec.33-A. So, according to him Sec.33-A proceedings has been initiated but, the learned counsel for the petitioner states that to his knowledge no such proceedings has been initiated because no notice has come so far to the petitioner for the enquiry contemplated as per the first proviso to Sec.33-A. 6. Any way, it is clear that without a certificate as contemplated under Sec.33-A no recovery action can be taken by the respondent for recovering any alleged deficit stamp duty. Now, the Government Advocate also states that the respondent would take necessary proceedings under Sec.33-A and that recovery would be taken only after the certificate contemplated under Sec.33-A. Therefore, it is clear that the present order is without jurisdiction. Accordingly, it is quashed and the writ petition is allowed with costs. Counsel’s fee is Rs.500.