The following instructions on the use of adhesive and impressed stamps issued under the Judicial Department Notification No. 1823-1428-XIX, dated the 10th October, 1941, are reproduced for the information and guidance of the Judges(1)When, in the case of fee amounting to less than Rs. 25 the amount can be denoted by a single adhesive stamp, such fee shall be denoted by the single adhesive stamp of the required value, if the amount cannot be denoted by a single adhesive stamp or if a single adhesive stamp of the required value is not available, a stamps of next lower value available shall be used, and the deficiency shall be made up by the use of one or more additional adhesive stamps to make up the required amount of the fee. These additional stamps should also conform to the principle that a stamp of next lower value shall be used in preference to stamps of smaller value.(2)In the case of fee amounting to or exceeding Rs. 25 the fee shall, if possible, be denoted by a single impressed stamp of the required value. If the amount cannot be so denoted or if a single impressed stamp of the required value is not available, an impressed stamp of the next lower value available shall be used, and the deficiency shall be made up by the use of one or more additional impressed and adhesive stamps to make up the required amount of the fee. These additional stamps should also conform to the principle that a stamp of next lower value shall be used in preference to stamps of smaller value.(3)If a stamp of a particular value which should be used under Rules (1) and (2), is not available at the nearest treasury or sub-treasury or from the nearest vendor authorised to sell stamps of that value, the required value may be made up by the use of two or more stamps available at such treasury or sub-treasury or from such vendor, a stamp of the next lower value available being used in preference to stamps of smaller value. In every such case, a certificate stating the value and number of the stamps required but not available shall be given by the treasury officer or sub-treasury officer or vendor, as the case may be.(4)Whenever a treasury officer or sub-treasury officer finds that the stock of stamps of a particular value is surplus, he may issue such stamps in preference to stamps of a higher value in order to adjust the surplus stock. Stamps issued under this rule shall be used as laid down in Rule (3). In every such case the treasury officer, sub-treasury officer or vendor, as the case may be, shall give a certificate stating the value and number of the stamps required but not issued in order to adjust the surplus stock.(5)Any adhesive stamps used with impressed stamps shall be affixed to the impressed stamp of the highest value employed in denoting the fee.(6)When a Judge holds that a document is insufficiently stamped and, under the provisions of Section 149 of the Code of Civil Procedure, 1908, allows the deficiency to be paid, such additional impressed stamps or adhesive stamps or both as are necessary under the above rules to represent the amount of the deficiency shall be filed. On each impressed stamp so filed a reference to the insufficiently stamped document shall be endorsed.
