Section 8(2) in Delhi Stamp (Prevention of Undervaluation of Instruments) Rules, 2007
(2)A person making payment in compliance with a notice issued under sub-rule (1) shall be deemed to have made the payment and the challan from the. Government Treasury shall constitute a good and sufficient discharge of the liability of such person. The Collector shall, then, make an endorsement on the instrument that the stamp duty has been duly paid.
