11B. [ Mode of payment of Stamp duty. [Inserted vide O.G.E. No. 2346 dated 23.12.2008.]
(1)The stamp duty payable on an instrument may also be paid by Demand Draft or by pay order drawn on any Scheduled Bank. The officer so empowered shall upon production of Demand Draft or a pay order as the case may be, certify in such manner as may be made by endorsement on the instrument, of the amount of duty so paid in the Form specified in Appendix-IV.(2)An endorsement so made under this rule through computer or affixing rubber seal shall have the same effect as if the duty of an amount equal to the amount stated in the endorsement has been paid in respect thereof and such payment has been indicated on such instruments by means of stamps in accordance with the requirement of Sub-section (1) of Section 10.(3)The procedure for affixing rubber seal or through computer shall be as may be determined from time to time by Chief Controlling Revenue Authority.]
