- In this rule, unless, there is anything repugnant on the subject or context-(a)"The Act" means the Indian Stamp Act, 11 of 1899;(b)"Section" means a section of the Act;(c)"Schedule" means a Schedule of the Act;(d)"Superintendent of Stamps" means the Superintendent of Stamps, Orissa or any officer appointed by the State Government to perform the functions of a Superintendent of Stamps;(e)"Government" means the State Government;(f)[ "Market value" means- [Inserted vide Revenue Department Notification No.15244/11.3.1988.](i)the value of any property estimated to be the value which in the opinion of the Collector or the appellate authority, as the case may be, would have fetched or would fetch, if sold, in the market on the date of execution on the instrument;(ii)the value of any property which is the subject matter of conveyance, exchange, gift, partition or settlement by or on behalf of the Central Government or the State Government or any authority or body incorporated by or under any law for the time being in force as shown in the instrument.](g)[ "Appendix" means an appendix to these rules. [Inserted vide O.G.E. No. 100 dated 17.1.2002 vide S.R.O.No. 824/01 Dated 19.11.2001.](h)"Committee" means committee constituted under Rule 37;(i)"Form" means a form appended to these rules; and(j)"Market value guideline" means the set of values of immovable properties in different villages, N.A.C., Municipalities, Corporation and other local areas in the State prepared under Rule 40.]
