Section 2 in Chhattisgarh Stamp (Payment of Duty by Means of e-Stamp Certificate) Rules, 2016
2. Definitions.
(1)In these rules, unless the context otherwise requires,-(a)"Act" means the Indian Stamp Act, 1899 (No. 2 of 1899), as amended from time to time, in its application to the State of Chhattisgarh;(b)"Agreement" means the agreement executed between the Appointing Authority and the Central Record keeping agency describing the terms and conditions of appointment of the Central Record keeping Agency;(c)"Appointing Authority" means the Inspector General of Registration appointed under Section 3 of the Registration Act, 1908 (No. 16 of the 1908) or Superintendent of Stamps;(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;(e)"Authorised Collection Center" means an agent appointed by the Central Record keeping Agency, with the prior approval of Appointing Authority, to act as an intermediary between the Central Record keeping Agency and the Stamp duty payer for collection of Stamp duty;(f)"Central Record Keeping Agency" means an agency appointed by the Appointing Authority for computerization of Stamp duty Administration System in the State;(g)"Collector" means the Collector as defined under clause (9) of Section 2 of the Indian Stamp Act, 1899 (No. 2 of 1899);(h)"Department" means the Government of Chhattisgarh, Commercial Tax (Registration) Department;(i)"E-Stamp" means an electronically generated impression on paper to denote the payment of Stamp Duty;(j)"Form" means form appended to these rules;(k)"Government" means the Government of Chhattisgarh;(l)"Grievance Redressal Officer" means an officer of the department, not below the rank of District Registrar (Collector of Stamps) authorized by the Superintendent of Stamps;(m)"Registering Officer" means Registrar appointed under Section 6 of the Registration Act, 1908 (No. 16 of 1908);(n)"Stamp Duty" means the duty payable under the Act;(o)"Superintendent of Stamps" means the Inspector General of registration appointed under Section 3 of the Registration Act, 1908 (No. 16 of 1908) performing the functions of the Superintend of Stamps.(2)Words and expressions used herein but not defined in these rules shall have the same meaning as assigned to them in the Indian Stamp Act, 1899 (No. 2 of 1899) and the Registration Act, 1908 (No. 16 of 1908) and the rules framed thereunder, in their application to the State of Chhattisgarh, and the Information Technology Act, 2000 (No. 21 of 2000).Chapter-II Central Record-keeping Agency
