(9)[ The provisions contained in rule 27 of these rules shall apply in case of making allowances for and/or refund of the stamp duty paid by means of Serialised Authenticated Bank Receipt (SABR) in accordance with the provisions of foregoing sub-rules of this rule.] [Inserted by Notification No. 1512-FT., dated 6.10.2009, w.e.f. 6.10.2009.]Explanation.-For the purpose of this rule, the expression "stamp-duty" includes registration fees payable under the registration Act, 1908, and the rules made thereunder'.][14B. Mode of payment of Stamp-duty by electronic payment mode. - Where the payment of stamp duty in respect of an instrument chargeable to stamp-duty is made by electronic payment mode, i.e. through on-line, the procedures mentioned in the Government Receipts Portal System (GRIPS) as up loaded in the web site, www.wbregistration.gov.in, shall be followed.
