( 1 ) THE proceeding under Section 33 of the Indian Stamp Act was initiated against the petitioner. Mr. A. B. Singh. learned counsel for the petitioner contends that unless the document is produced as an evidence before the officer, no proceeding under Section 33 could be Initiated and as such the proceeding is invalid. He secondly contends that there was a general circular by the Collector under which if the land is below 16 decimal it could not be valued as an urban land. Admittedly, the land is an agricultural land as would be apparent from the Tahsildars report. Therefore, it cannot be valued on the said basts. He also contended that the document was registered and that no proceeding under Section 47a could be initiated once the document is registered. Such proceeding can be initiated only before the registration is done. Therefore, in no manner this proceeding can be proceeded with validly.

( 2 ) THE submission of Mr. A. B. Singh does not appear to be sound so far as the Sections 33 and 47a are concerned. In as much as Section 33 does not require that the document is to be produced in evidence. A plain reading of Section 33 of the Indian Stamp Act shows that eve