Section 2(1)(d) in Chhattisgarh Stamp (Payment of Duty by Means of e-Stamp Certificate) Rules, 2016
(d)"Approved Intermediaries" means the Central Record keeping Agency and the Authorised Collection Centre (ACC) including all its officers and branches as appointed with the prior approval of the Appointing Authority to act as an intermediary between the Government and the Stamp duty payer for collection of Stamp duty under these rules;