2. Definitions.

(a) "Act" means the Indian Stamp Act, 1899 (2 of 1899);
(b) "Ad valorem duty" means stamp duty according to the value of the subject matter of the particular instruments or writings;
(c) "authorized agent" means a person duly authorized by written authority under the hand of his principal to act on his behalf;
(d) "Collector" means the Collector as defined in the Indian Stamp Act, 1899 (2 of 1899);
(e) "Deputy Commissioner" means the Deputy Commissioner as defined in the Delhi Land Revenue Act, 1954 (Delhi Act No. 12 of 1954);
(f) "Form" means a form appended to these rules;
(g) "instrument" includes every document by which any right or liability is, or purports to be, created, transferred, limited, extended, extinguished or recorded;
(h) "Registering Officer" means the registering officer appointed under the Registration Act, 1908 (16 of 1908); and
(i) "section" means a section of the Act.