(k)"impressed stamp" includes,-(i)labels affixed and impressed by the proper officer;(ii)stamps embossed or engraved on stamped paper;(iii)[ impression by franking machine; [Sub-clauses were inserted by Maharashtra 20 of 1994, Section 2, (w.e.f. 28.2.1994).](iv)impression by any such machine as the State Government may, by notification in the Official Gazette, specify;](v)[ receipt of e-payment;] [Clause (v) was added by Maharashtra 41 of 2011, Section 2 (w.e.f. 28.11.2011).](I)"instrument" includes every document by which any right or liability is, or purports to be created, transferred, limited, extended, extinguished or recorded, but does not include a bill of exchange, cheque, promissory note, bill of lading, letter of credit, policy of insurance, transfer of share, debenture, proxy and receipt;
