Section 9(2) in The Chhattisgarh Upkar Adhiniyam, 1981
(2)The cess charged and levied under sub-section (1) shall be paid and recovered along with the registration of instrument of transfer of the vacant land and land used for the purpose of agriculture. The payment of the cess, shall be indicated on the instrument of transfer by means of stamps issued under the Indian Stamp Act, 1899 (II of 1899).
