(1)Except as otherwise expressly provided in this Act, all duties with which any instruments are chargeable shall be paid, and such payment shall be indicated on such instruments, by means of stamps,-(a)according to the provisions herein contained; or(b)when no such provision is applicable, thereto, as the State Government may, by rules, direct, refer Annexure-A.(2)The rules made under sub-section (1) may, among other matters, regulate,-(a)in the case of each kind of instruments, the description of stamps which may be used;(b)in the case of instruments stamped with impressed stamps, the number of stamps which may be used.(2A)[ The Chief Controlling Revenue Authority may authorise, subject to such conditions as it may deem fit, the use of franking machine for making impressions on instruments chargeable with duties, to indicate payment of duties on such instruments.(2B)(i)Where the Chief Controlling Revenue Authority or Superintendent of Stamps authorised by him in this behalf is, having regard to the number of instruments executed by a person and the amount of duty charged thereon, satisfied that it is necessary in the public interest so to do, it or he may by an order in writing, authorise such person to use franking machine subject to such conditions as laid by general or special order in this behalf by the Chief Controlling Revenue Authority.(ii)Where there is breach of any of conditions of the authorisation, the authority granting authorisation under clause (i) may revoke the authorisation.(iii)The Chief Controlling Revenue Authority may, by order, determine the procedure for regulating the use of franking machine. "and for other systems specified in entry (iv) of clause (k) of section 2"](3)[ (a) Notwithstanding anything contained in sub-section (1), where,(i)the State Government, in relation to any area in the State, or(ii)the Collector, in relation to any area in the district under his charge, is satisfied that on account of temporary shortage of stamps in any area, duty cannot be paid, and payment of duty cannot be indicated on such instruments the registration of which is compulsory under the Registration Act, 1908(16 of 1908), by means of stamps, the State Government, or, as the case may be, the Collector, may, by notification in the Official Gazette, direct that, in such area and for such period as may be specified in such notification, the duty may be paid in cash in any Government treasury or sub-treasury and the officer-in-charge of such treasury or sub-treasury shall, on production of a challan evidencing payment of stamp duty in the Government treasury or sub-treasury, certify by endorsement on the instrument in respect of which the stamp duty is paid, that the duty has been paid, and state in the said endorsement the amount of the duty so paid.(b)An endorsement, made on any instrument under clause (a) shall have the same effect as if the duty of an amount equal to the amount stated in the endorsement had been paid in respect of, and such payment had been indicated on, such instrument by means of stamps, under sub-section (1).]
