(1)In these rules, unless the context otherwise requires :-(a)"Act" means the Indian Stamp Act, 1899 (Act No. II of 1899);(b)"Agreement" means the Agreement executed under rule 5;(c)"Appointing Authority" means the Government of the State of Punjab in the Department of Revenue, Rehabilitation and Disaster Management;(d)"Authorised Collection Centre" means an agent appointed under rules 11 and 12, to act as an intermediary between the Central Record Keeping Agency and the Stamp Duty Payer, for collection of stamp duty and issuing the e-Stamp Certificate;(e)"Central Record Keeping Agency" means an agency appointed under rule 3 for the Computerized Stamp Duty Administration System (C-SDAS);(f)"Chief Controlling Authority" means Financial Commissioner Revenue Government of Punjab and shall include the Inspector General of Registration of Punjab appointed under section 3 of the Registration Act, 1908, if so authorized by him in this behalf;(g)"Department" means the Department of Revenue, Rehabilitation and Disaster Management;(h)"e-Stamp Certificate" means the impression or tamperproof certificate of stamp, electronically generated by the Central Record Keeping Agency, on the paper as provided in rule 27, to denote the payment of stamp duty chargeable under the Act;(i)"Form" means a Form appended to these rules;(j)"Government" means the Government of the State of Punjab;(k)"Grievance Redressal Officer" means the officer as specified in rule 39;(l)"section" means a section of the Act; and(m)"State" means the State of Punjab.
