IS Rules 3

Section 3 · Description of Stamps

Text size — level 1 of 4

(1)

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, and

(ii)

a stamp which by any word or words on the face of it appropriated to any particular kind of instrument, shall not be used for an instrument of any other kind.

(2)

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

(a)

impressed stamps, and

(b)

adhesive stamps.
Chapter-II Of Impressed Stamps

Your private note on this section

Only you can see this note.