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State of Odisha - Section

Section 13 in The Orissa Court-Fees Rules, 1948

13. Particulars to be entered on adhesive stamps sold.

- Every vendor ex-officio or licensed vendor shall insert at the time of sale to any member of the public the name of the purchaser and the date of the sale, with the signature of the vendor, on the blank space left for this purpose on each adhesive Court-fee stamp :Provided that the Revenue Commissioner may by notification in the Gazette, relax this rule to such extent and in such manner as may appear necessary in the case of stamps not exceeding one rupee in value in regard to any place where it is shown to the satisfaction of the Revenue Commissioner that the sale of stamps not exceeding this value is so great as to render it difficult to carry out the above rule in its entirely.