(2)Forms shall be sold at the rate of eight rupees per hundred to licensed stamp vendors, who may retail them to the public at the rate of ten paise per form. Forms shall not be sold in packets of less than hundred each unless the permanent advance of any particular form has been fixed at less than hundred. Receipt books of form No. 51 shall be issued only to Official Receivers at the rate of 50 paise per book. The procedure herein contained for the supply of saleable forms of licensed stamp vendors shall apply mutatis mutandis to the supply or receipt books to Official Receivers.