(2)The receipt of, as the case may be, the challan referred to in Sub-rule (1) showing the payment made in compliance with a notice referred to in the said sub-rule shall constitute a good and sufficient discharge of the liability of the person concerned and, accordingly, the Collector shall make an endorsement on the instrument that the stamp duty has been duly paid.] [Substituted vide Orissa Gazette Extraordinary No. 1421/21.10.1992 - Notification SRO No. 1153/92/26.9.1992.]
