Section 36 in Chhattisgarh Stamp (Payment of Duty by Means of e-Stamp Certificate) Rules, 2016
36. Procedure of refund of spoiled/unused/not required for use E-Stamp Certificate.
(1)The Collection may, on an application with requisite details of e-Stamp Certificate alongwith Form-3 accompanied with the original 'spoiled or misused or not required for use e-stamp certificate' if he is satisfied as to the facts, make allowance for such e-stamp certificate according to the provisions of Sections 49 to 54 contained in Chapter V of the Act.(2)However, after ensuring that the requirements of the Sections of the Act are fulfilled and before proceeding to refund for e-stamp he shall send application referred to in sub-rule (1) along with the original e-stamp certificate in question to the same Approved Intermediary by whom the e-stamp certificate was issued, for the verification of its genuineness.
