Section 34(2)(b) in The General Rules (Criminal), 1977
(b)Too strict a compliance with the provisions of Section 30 of the Court Fees Act cannot be enjoined. In all cases it should be carefully seen that the capital on the court-fee stamp is punched out, that the part removed by punching is burnt or otherwise destroyed and that the stamps are registered before the document to which the stamps are attached is filed or acted upon.