Section 44 in Chhattisgarh Stamp (Payment of Duty by Means of e-Stamp Certificate) Rules, 2016
44. Dispute regarding delay in remittance.
(1)In case of any dispute regarding the reason of delay in remitting the stamp duty and the consequent liability to pay interest under rule 43, the Central Record keeping Agency shall be given a reasonable opportunity of being heard on the point of reasons of delay.(2)If the Appointing Authority is satisfied that the delay in remittance was caused due to reason(s) beyond the control of the Central Record Keeping Agency (such as Act of God. Act of Civil or Military Authorities, fire, epidemics, war, terrorist acts, riots, earthquakes, storms, typhoon, floods, etc.), he may waive off the interest stipulated in rule 43 either completely or partially.(3)Any decision of the Appointing Authority under sub-rule (2) shall be final and binding.(4)The place of resolving such dispute shall be Raipur, Chhattisgarh.
