(1)The Central Record-keeping Agency shall be given a reasonable opportunity of being heard to explain any delay in remitting the Court Fees and the consequent liability to pay penalty under Rule 39.(2)If the Commissioner of Stamps is satisfied that the delay in remittance was caused due to reason(s) beyond the control of the Central Record-keeping Agency (such as Act of God, Act of Civil or Military Authorities, fire, epidemic, war, terrorist acts, riots, earthquakes, storms, typhoons, floods), he may waive the penalty stipulated in Rule 39 either fully or partially.(3)In case of any dispute or the penalty imposed, the matter may be referred to the Government, and the decision of the Government shall be final.
