- In these rules,-(a)"The Act" means the Indian Stamp Act, 1899 (II of 1899);(b)"section" means a section of the Act;(c)"schedule" means a schedule of the Act;(d)"Superintendent of Stamps" means the Superintendent of Stamps, Madhya Pradesh;(e)"The State Government" means the Government of the Madhya Pradesh;(f)"province" means the province of the Madhya Pradesh.[3 . Description of Stamps. [Substituted by M.P. Notification No. (40) B-4-13-07-2-V, dated 15-11-2007.](1)Except as otherwise provided by the Act or by these rules all duties with which any instrument is chargeable shall be indicated on such instrument by means of stamps issued by the State of Madhya Pradesh for the purpose of this Act.(2)There shall be two kinds of stamps for indicating the payment of duty with which the instruments are chargeable, namely :-(a)impressed stamps overprinted with the word "Madhya Pradesh" and bearing Serial Number;(b)adhesive stamps overprinted with the word "India" in English and word "Bharat" in Hindi.]
