Section 2 in Delhi Stamp (Prevention of Undervaluation of Instruments) Rules, 2007
2. Definitions.
- In these rules, unless the context otherwise requires,-(a)"Act" means the Indian Stamp Act, 1899 (2 of 1899);(b)"Ad valorem duty" means stamp duty according to the value of the subject matter of the particular instruments or writings;(c)"authorized agent" means a person duly authorized by written authority under the hand of his principal to act on his behalf;(d)"Collector" means the Collector as defined in the Indian Stamp Act, 1899 (2 of 1899);(e)"Deputy Commissioner" means the Deputy Commissioner as defined in the Delhi Land Revenue Act, 1954 (Delhi Act No. 12 of 1954);(f)"Form" means a form appended to these rules;(g)"instrument" includes every document by which any right or liability is, or purports to be, created, transferred, limited, extended, extinguished or recorded;(h)"Registering Officer" means the registering officer appointed under the Registration Act, 1908 (16 of 1908); and(i)"section" means a section of the Act.
