- Notwithstanding anything contained in these rules whenever the stamp duty payable under the Act in respect of any instrument cannot be paid exactly by reason of the fact that the necessary stamps are not calculation, [the amount by which the payment of duty shall on that account be in deficit shall be made up by the affixing of such one-anna, ten naye paise half- anna or five naye paise adhesive stamps, as are described in Rule 16 and as are necessary for the said instrument under the provisions of law for the time being in force] [Substituted by Notification No. 13, dated 14.9.1935.], provided that a Local Government may direct that instead of such stamps, adhesive court-fee stamps shall be used for the purpose.
