IS Rules 16Chapter III · Of Adhesive Stamps
Section 16 · Adhesive stamp or stamps denoting duty of four annas etc
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:-Except as otherwise provided by these rules, the adhesive stamps used to denote duty shall be the requisite number of stamps bearing the words "Inland Revenue" and the words "Twenty-five naye paise" or "Fifteen naye paise" or "Ten naye paise" or "Five naye paise".[G.O.Ms.No. 3197, dated 17th December, 1938 (Madras) and G.O.Ms.No. 1060 Revenue, dated 2nd June, 1959 (Andhra Pradesh) and G.O.Ms.No. 367, Revenue, 27th January 1962 (Madras).]
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