(1)Except as otherwise expressly provided in [this Act] [Corrigenda vide Notification No. 593/79-VI-1-10(ka)-26-2008, dated 4.6.2010, published in the U.P. Gazette, Extraordinary, Part 1, Section (ka), dated 4.6.2010.], all duties with which any instruments are chargeable shall be paid, and such payment shall be indicated on such instruments by means of stamps, -(a)according to the provisions herein contained; or(b)where in any case no such provision is applicable thereto in accordance with the rules made by the State Government.(2)The rules made under sub-section (1) may, among other matters, provide for regulating -(a)the description of stamps which may be used in the case of each kind of instrument,(b)the numbers of stamps which may be used in the case of instruments stamped with impressed stamps.(3)Subject to the rules made under sub-section (1), the State Government in this behalf, may authorize any person, body or organization including Post Offices or Banks or any other financial institution to use machines for franking impression of stamps, e-stamping, mark, seal or endorsement, indicating the payment of stamp duty on the instruments.
