IS Rules 17Chapter III · Of Adhesive Stamps

Section 17 · Special Adhesive stamps to be used in certain cases

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:- The following instruments when stamped with adhesive stamps shall be stamped with the following descriptions of such stamps, namely :

(a)

Bills of exchange, cheques and promissory notes drawn or made out of State and chargeable [with a duty of more than ten naye paise] [Substituted by Government of India Notification GSR, 895, dated 1st, October, 1958 in so far as the rules are in force in the Union Territories. ] with stamps bearing the words "Foreign Bill."

(b)

Separate instruments of transfers of shares and transfers of debentures of Public Companies and Associations with stamps bearing the words "Share Transfer."

(c)

Entry as an Advocate, Vakil or Attorney on the roll of any High Court, with stamps bearing the words "Advocate", "Vakil" or "Attorney" as the case may be.

(d)

Notarial acts with foreign bill stamps bearing the word "Notarial"

(e)

[Copies of maps, or plans, printed copies and copies of or extracts from registers given on printed forms] [Words were substituted for the words 'Copies of maps or plans and printed copies' by Government of India, Finance Department (Central Revenue) Notification No. 14, dated 13th September, 1935.] certified to be true copies with Court - fee stamps.

(f)

Instruments chargeable with stamp duty under Articles 5 (a) and (b) or 38 of Schedule 1-A with stamps bearing the words "Agreement" or "Broker's Note" respectively.

(g)

Instruments chargeable with stamp duty under Article 47 of Schedule I; with stamps bearing the words "Insurance."

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