The Chhattisgarh Stamp Rule 1942
State Regulations of Chhattisgarh · 189939 provisions
The enactment
| Type | Regulations |
|---|---|
| Year | 1899 |
| Jurisdiction | State of Chhattisgarh |
| Ministry | State Government |
| Status | In force as published by the source |
| Provisions published | 39 |
| Subjects | taxation |
Full text, provision by provision
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- Section 1 Short title
- Section 2 Definitions
- Section 3 Description of stamps
- Section 4 Hundis
- Section 5 Promissory notes and bills of exchange
- Section 6 Other instruments
- Section 9 The proper Officer
- Section 10 Affixing and impressing labels by proper officer
- Section 13 Use of adhesive stamps on certain instruments - The following instruments may be stamped with adhesive stamps, namely
- Section 14 Use of ten naye paise and five naye paise adhesive stamps permissible to make up the stamp duty
- Section 15 Supply of deficient duty on transfer of share
- Section 16 Enrolment of Advocates, Vakil or Attorneys
- Section 17 Adhesive Stamp or Stamps denoting duty of ten naye paise or five naye paise
- Section 18 Special adhesive stamps to be used in certain cases
- Section 20 Evidence for claiming refund or renewal– The Collector may require any person or his duly authorised agent claiming a refund or renewal under Chapter V of the Act, to furnish the…
- Section 21 Payment of allowances in respect of spoiled or misused stamps or on the renewal of debentures
- Section 23 Rewards
- Section 24 Prohibition of sale of stamps by unauthorized persons
- Section 29 Responsibilities of Service Providers - Service Providers shall be responsible for the following activities, namely
- Section 31 Extent of supply without pre-payment
- Section 34 Discount
- Section 36 Stamps of the denomination required to be supplied if possible
- Section 37 Procedure when stamps of the required denomination are not in stock
- Section 38 Particulars to be entered on impressed sheet
- Section 41 Registers have to be maintained and their deposit after completion
- Section 42 Maintenance of register of daily transactions by stamp vendor
- Section 43 False endorsement or enfacement prohibited
- Section 44 Overcharge and delay prohibited
- Section 45 Discontinued stamps not be sold
- Section 46 Accounts etc, to be open to inspection
- Section 47 Stamps to be delivered on demand by the Collector or on revocation of licence, etc
- Section 48 Sign boards, etc
- Section 49 Keeping of the licence and copies of the Act and rules at the place of vend for inspection
- Section 50 Unsold stamps may be exchanged
- Section 51 Supply of revenue stamps to be kept
- Section 52 List of licensed vendors
- Section 55 Deactivation or locking of e-stamp
- Section 56 Penalty for issue of below specification /duplicate e-stamp
- Section 57 Penalty for tampering with or causing disturbance in the ESS
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