Section 142 in Rules Under the Land and Revenue Regulation
142. Sale certificate.
- The sale certificate referred to in section 85 of the Regulation shall be written on stamped paper of the proper value to be supplied by the purchaser at his own expense.If the purchaser has failed to supply stamped paper of the proper value, the Deputy Commissioner shall supply it and shall recover the value from the purchaser as an arrear of land-revenue.
