13. Use of adhesive Court-fee stamps in certain cases.
- Notwithstanding anything contained in these rules, whenever the stamp duty, payable under the Act in respect of any instrument, cannot be paid exactly by reason of the fact that the necessary stamps are not in circulation, the amount by which the payment of duty shall on that account be in defect, shall be made up by the affixing of such adhesive stamps as are described in rule 17, and as are necessary for the said instrument under the provision of law for the time being in forceProvided that the State Government may direct that instead of such stamps adhesive Court-fee stamps shall be used for the purpose.Note.-Directions issued by Finance (Taxation) Department, Government of West Bengal are reproduced below :
