15. Use of a adhesive stamps to make up stamps duty.
- Notwithstanding anything contained in these rules whenever the stamp duty payable in respect of any instrument cannot be paid exactly by reason of the fact that 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 adhesive stamps;Provided that the Government may direct that instead of such stamps, adhesive court fee stamps shall be used for the purpose.
