Section 9(4) in The Chhattisgarh Upkar Adhiniyam, 1981
(4)Notwithstanding anything contained in the Registration Act, 1908 (XVI of 1908). no officer thereunder shall admit to registration any document unless the cess charged and levied under sub-section (1) is paid in full.(4-a) The provision of Section 48 of the Indian Stamp Act, 1899 (II of 1899) shall apply to recovery of cess under this Part as it applies to recovery of duties and penalties under this Act.
