Section 45 in Chhattisgarh Stamp (Payment of Duty by Means of e-Stamp Certificate) Rules, 2016
45. Central Record Keeping Agency responsible to compensate the Government and penalty for loss.
(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.(2)The Central Record keeping Agency shall, however, be given an opportunity of being heard before taking decision under sub-rule (1).
