Devan Ramachandran, J.

The dialectical interplay of two provisions, namely, Section 33 of the Kerala Stamp Act, 1959 ('the Act' for short) and Rule 207 of the Registration Rules (Kerala) ('the Rules' for short), when an insufficiently stamped document is presented for Registration before the competent Registrar, present for examination and assessment in this writ petition.

2. The issue is short but of some importance. When an insufficiently stamped document is presented for registration before the Registering Authority, can he immediately order impounding it on the ground that it is insufficiently stamped invoking Section 33 of the Act or is he obliged to follow due procedure under Rule 207 of the Rules to first determine the value of the fee and notify the presenter of the document before issuing any further orders leading to impounding - this is what is called upon to be considered in this writ petition.

3. The constitutive facts involved in this case will place this question in perspective and they are as under.

4. The petitioner executed a settlement deed with respect to a property in favour of his daughter and granddaughter out of his affection for them. He was advised t