Section 45(1) in Chhattisgarh Stamp (Payment of Duty by Means of e-Stamp Certificate) Rules, 2016
(1)If any act, omission, irregularity or violation on the part of the Central Record keeping Agency or any of its Authorised Collection Centers has resulted in loss of revenue to the Government, the Central Record keeping Agency shall be responsible to compensate such amount of loss of revenue along with an interest calculated @ 18% per annum and a penalty of an amount not exceeding two times the amount of loss of revenue to the Government.
