Section 39 in Chhattisgarh Stamp (Payment of Duty by Means of e-Stamp Certificate) Rules, 2016
39. Inspection of the Approved Intermediaries prescribed in the Schedule of Inspection.
(1)The Collector/any designated officer of the Department or any private or public sector technical cum audit expert/agency duly authorised by the Appointing Authority in this behalf, shall inspect, Approved Intermediaries located within its jurisdiction on any working day during working hours from time to time.(2)the Superintendent of Stamps may, however, at any time on receipt of a complaint or suo motu, direct any official of the department to inspect any branch or office of the Central Record Keeping Agency or Authorised Collection Center and to submit a report, besides the regular inspections mentioned in sub-rule (1).(3)The Accountant General of Chhattisgarh, Raipur may also make annual technical audit of the receipts and remittance made by the Central Record Keeping Agency.
