What is the procedure followed after a document is impounded?

A public officer impounding an instrument will send it to Deputy Commissioner (District Registrar) concerned to determine the stamp duty to be paid. Deputy Commissioner (District Registrar) will determine the stamp duty to be paid after giving an opportunity to the party concerned to put forth arguments on the duty to be paid. He may levy a penalty of a minimum of Rs.5 or up to ten times the deficit total duty to be paid depending on the case. An appeal can be preferred to the chief controlling Revenue Authority (Inspector General & Commissioner of Stamps) in the first instance and then to the High Court if the parties are aggrieved.