Section 36(1) in Chhattisgarh Stamp (Payment of Duty by Means of e-Stamp Certificate) Rules, 2016
(1)The Collection may, on an application with requisite details of e-Stamp Certificate alongwith Form-3 accompanied with the original 'spoiled or misused or not required for use e-stamp certificate' if he is satisfied as to the facts, make allowance for such e-stamp certificate according to the provisions of Sections 49 to 54 contained in Chapter V of the Act.
