- When in any case, the fee chargeable under the amounts to exceeds twenty-five rupees the amount can be denoted by a single impressed stamp, it shall be denoted by a single impressed stamp of the required value. If a single impressed stamp of the required value is not available or if the amount cannot be denoted by a single impressed stamp, an impressed stamp of the next lower value available shall be used and the deficiency shall be made up by the use of one or more additional impressed stamps of the next lower values available, which may be required to make of the exact amount of the fee in combination with adhesive stamp to make up fractions of less than twenty-five rupees. Any adhesive stamps so used shall be affixed to the impressed stamp of the highest value employed in denoting the fee, or to the first sheet of the document to be inscribed in such manner as not to conceal the value of the stamp thereon.
