Section 38 in Chhattisgarh Stamp (Payment of Duty by Means of e-Stamp Certificate) Rules, 2016
38. Collector appointed under the Stamp Act to cancel and to act under Sections 53 and 54 of the Act.
(1)After such verification, the Approved Intermediary will send the e-stamp certificate along with the application referred to in sub-rule (1) of rule 36 to the collector.(2)The Collector on receiving the verified e-stamp certificate will take necessary action as required by provisions of the Act.(3)the refund, if any, under these rules shall be made by the Collector as per provisions of the Act and the distinguished Unique Identification number shall be cancelled compulsorily in the e-Stamping system and a certificate to this effect should be endorsed on the original e-Stamp Certificate under his seal and signature with date.(4)The collector shall maintain a record of cancelled e-stamp certificates in his office.Chapter-VIII Inspection, Audit and Appraisal of the performance of the System
