(1)The proper officer shall upon any instrument specified in rule 10 being brought to him before it is executed, and upon application being made to him, affix thereto a label or labels of such value as the application may require and pay for [and impress or perforate such label or labels by means of a stamping machine or a perforating machine, and also stamp or write on the face of the label or labels the date of impressing or perforating the same] [Substituted by Notification No. 13, dated 20th May, 1926.]. In the case of instruments written on parchment, the labels shall be further secured by means of metallic eyelets.(2)On affixing any label or labels under this rule, the proper officer shall, where the duty amounts to rupees five or upwards, write on the face of the label or labels his initials, and where the duty amounts to rupees twenty or upwards, shall also attach his usual signature to the instrument immediately under the label or labels.(3)The following officers may discharge the function of the proper officer under sub-rule (2), namely :-(i)Any principal assistant of the proper officer empowered by the Local Government in this behalf :(ii)In Calcutta, the Deputy Collector and the Superintendent of the Stamp Department of the Collector's office ;(iii)In Karachi, the Assistant Superintendent of Stamps ; and(iv)[ In Chandigarh, the Superintendent or any Assistant for the time being in charge of the stamping work in the office of the Financial Commissioner, Punjab and at the Divisional headquarters the Superintendent or any official-in-charge of the stamping work in the office of Commissioner.] [See Legislative Supplement Part III dated 3.2.81 P.63.]
