(2)Without prejudice to the generality of the powers conferred by sub-section (1), and in particular such rules [may regulate, or provide for all or any of the following matters, namely:-] [Sections 69 and 70 were substituted for the original section 69, 70 and 71 by Maharashtra 27 of 1985, Section 48, (w.e.f. 10.12.1985).](a)the supply, sale and use of stamps and stamped papers;(b)the persons by whom alone such sale is to be conducted; [*] [The word 'and' was deleted by Maharashtra 9 of 1988, Section 37(b), (w.e.f. 22.4.1988).](c)the duties and remuneration of such persons; [*] [The word 'and' was deleted by Maharashtra 18 of 1989, Section 12(a), (w.e.f. 1.12.1989).](ca)[ the manner of payment of stamp duty, and refund thereof, by e-payment;] [Clause (ca) was inserted by Maharashtra 41 of 2011, Section 4 (w.e.f. 28.11.2011).](d)[ the manner of ascertaining the true market value of immovable property:] [This clause was inserted by Maharashtra 9 of 1988, Section 37(d), (w.e.f. 22.4.1988).](e)[ the procedure for suo motu revision proceedings; and [Clause (e) and (f) were added by Maharashtra 18 of 1989, Section 12(b) (w.e.f. 1-12-1989).](f)the amount to be deducted from the allowance of stamps under section 47, 50, 51 or 52:]Provided that such rules shall not restrict the sale of adhesive stamps of twenty paise or of lesser value.
