(d)He shall also observe carefully the principle of issuing, whenever particable, a single stamp of the value required by a purchaser, or when, for any reason, this is not possible, of furnishing a stamp of the next lower value available and of making up the deficiency by the use of one or more additional stamps of the next lower values available, which may be required to make up the exact amount of the fee. In the latter case when the sale is of impressed stamps exceeding Rs. 100 [in case of Court-fee and Rs. 200 in case of non- judicial stamps] [Inserted by Punjab Government notification No. 5500-Stamps-55/1887, dated 15th September, 1955.] (in value) and a single stamp of the value required by the purchaser is not available, the ex officio vendor shall give a certificate to that effect in the form prescribed in Clause (c) of condition (xi) of Rule 28.
