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State of Himachal Pradesh - Section
Section 21 in Himachal Pradesh e-Stamping Rules, 2011
21. Penalty for delay in remittance to government account.
- In case, the Central Record Keeping Agency fails to remit the amount of collected stamp duty in the state head of account, within the period as stipulated in clause (a) of rule 20, the Central Record Keeping Agency shall be liable to pay penalty for delay, alongwith the collected amount of stamp duty according to the following scale: -| Period of delay | Penalty | |
| (1) when amount of stamp duty so collected isremitted on third day or after from the date of collection; | Entire amount of the commission or discountpayable to the Central Record Keeping Agency. | |
| (2) when the amount of stamp duty so collectedis remitted after closing of the eighth day from the date ofcollection. | Compound penalty of one percent per day of theamount of collected stamp duty shall be imposed. The first dayfor this purpose shall be day of transaction. |