IS Rules 3Chapter 0 · Preliminary

Section 3 · Description of Stamps

:- Except as otherwise provided by the Act or by these rules:(i)all duties with which any instrument is chargeable shall be paid and such payment shall be indicated on such instrument by means of stamps issued by Government for the purposes of the Act;(ii)a stamp which by any word or words on the face of it is appropriated to any particular kind of instrument, shall not be used for as instrument of any other kind.(iii)stamps purchased in Andhra Pradesh State alone shall be used for instruments chargeable with duty under the Act as in force 479 in that State. (G.O.Ms.No. 2454, Revenue (u), dated 30th December 1957):Provided that stamps purchased in the State of Andhra Pradesh may also be used for instruments chargeable with duty under the Act as in force in the transferred territories.Note:- The term "transferred territories" shall mean the areas transferred to the State of Andhra Pradesh under the provisions of the Andhra Pradesh Act 1959 and Act 1959 and Madras (Alteration of Boundaries) Act, 1959 (Central Act LVI of 1959) (G.O.Ms.No. 2286, Revenue (u), dated 19th November, 1970).(iv)the stamp papers shall bear the endorsements of the stamp vendors prescribed in the rule made under Section 74. (G.O. Ms. No. 561, Revenue (u), dated 12th June 1969).

(2)

There shall be two kinds of stamps for indicating the payment of duty which instruments are chargeable. namely

(a)

impressed stamps, and

(b)

adhesive stamps.

Chapter-II Of Impressed Stamps

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