Section 2(e) in The Punjab Stamp Losses and Defalcations Rules, 1935
(e)"Stamp" means as the case may be -(i)a stamp intended to be used under the Indian Stamp Act, 1899, and includes both adhesive stamps and impressed stamps;(ii)a stamp intended to be used under the Court-fees Act, 1870, and includes both adhesive stamps and impressed stamps, and(iii)a postage stamp and includes both adhesive stamps and impressed stamps and also postal stationery.
