The following material instructions on the cancellation of court-fee stamps are adapted from the Central Provinces and Berar Stamp Manual-A. Documents furnished by a public officer.(1)Cancellation of Court-fee labels on copies, and other documents issued from public offices or Courts. - Every court-fee label attached to any copy, or other document denoting copying fees as well as court-fees, if any under Article 6, 7 or 9 of Schedule I to the Court-fees Act, 1870, issued from any Court or office, shall, before issue of such copies, or other documents, etc, be cancelled by such officer as the Court or the Head of the Office may appoint for this purpose, by-(a)punching out a "C" hole in the centre of the left half of the label, and(b)putting the date of issue and signature across the label, so as to extend to the paper on either side of it.(2)Cancellation of court-fee labels used for payment of stamp duty under the Indian Stamp Act, 1899 - Every court-fee label affixed under Rule 17 (c) of the Indian Stamp Rules, 1925, on copies of maps or plans, printed copies and copies of, or extracts from, registers given on printed forms, certified to be true copies (e.g., true copies or extracts of baptismal, marriage and burial certificates, etc.), shall be cancelled by the officer issuing them by writing his name and date across the label.B. Documents received by a public officer.(3)Cancellation of impressed Court-fee stamps. - On the presentation in any Court or office of a document written on an impressed court-fee stamp, it shall be the duty of the officer, referred to in Rule 12 below, after satisfying himself that the stamp is genuine and that the document is fully stamped to punch out every figure-head on the impressed portion of the stamp. The cancellation of the stamp is then complete.Note 1. - The words "presentation of the document" do not include the case of the presentation of stamp on which refund or renewal is claimed.Note 2. - It should be carefully noted that ascertainment of the sufficiency of the stamp should precede cancellation. Cancellation indicates that the cancelling officer is satisfied that the document is stamped sufficiently and is also "properly" stamped in other respects.(4)Cancellation of Court-fee labels. - On the presentation in any court or office of a plaint, petition, or other document bearing a court-fee label or labels it shall be the duty of the officer, referred to in Rule 12 below, after satisfying himself that the label or labels are genuine and have not been previously used, and that the document is fully stamped, to-(a)punch out the figure-head of each label, leaving the amount designated untouched;(b)cancel each label by a rectangular metal date-stamp bearing the following inscriptions :-(i)name of the Court or office;(ii)name of the place;(iii)date, month and year; and(iv)the word "cancelled".Violet ink shall be used with this stamp.(c)note on the right hand top corner of the document, in ink, the value of the label or labels, which it bears, and initial such note.C. Checks on the observance of the rules in regard to cancellation.(5)Cancellation by record-keeper. - It shall be the duty of the record-keeper of the Court or office to-(a)examine every document which comes into his custody in order to ascertain firstly whether all stamps and labels have been cancelled as required by the above rules, and secondly, whether the value of label or labels, if any, which it bears, corresponds with their values as noted in the receiving court or office, and(b)cancel each label by a circular date stamp bearing date, month and year and the name of the Court or office concerned.Black ink shall be used with this stamp.(6)It shall be the duty of the record keeper of the Court or office to report to the officer to whom he may be immediately subordinate, every case in which he finds-(1)that the stamp has not been cancelled in the manner prescribed above, or(2)that the value of the label or labels on any document does not correspond with their values as noted in the receiving court or office.(7)It shall be the duty of the officer receiving a report under Rule 6, to submit the case for the orders of the District Judge through the officer-in-charge of the record-room or other head of the office.(8)In every District Court it shall be the duty of the Clerk of Court once a month to satisfy himself, by inspection of the records lodged in the record-room during the previous month that the orders in Rules (1) to (5) above are being carried out.(9)In every District Court it shall be the duty of the District Judge or the officer-in-charge of the record-room to make a general inspection of the record-room, not less than once in every six months, and satisfy himself that the orders contained in the above rules are being carried out.(10)An inspection book shall be kept in the office of the District and Sessions Judge in the prescribed form (No. XXI-13/Stamp English) and a note will be made therein of all inspections made under Rules (8) and (9) When the inspection is made by the Clerk of Court the book shall be sent to the District Judge for information and orders.(11)The presiding Judge of a Court, other than the District Court, where a record-room is maintained, shall arrange for a periodical inspection of the records of his Court as nearly as may be in the manner prescribed by Rules (8) and (9).D. Miscellaneous(12)Cancelling officer. - The duty of cancelling impressed court-fee stamps and Court-fee labels in the manner prescribed in Rules (3) and (4; shall be entrusted to the reader to the Court or to any officer appointed thereto by the head of the office, excepting that the duty shall not be assigned to any person who is charged with the sale of Court-fee stamps.(13)Destruction of punched out pieces. - The figure-heads or pieces of stamps or labels removed by punching shall be destroyed by burning or some other effective means.
