(1)Except as otherwise provided by the Act or by these rules :(i)all duties with any instrument is chargeable shall be paid and such payment shall be indicated on such instrument, by means of stamp issued by Government for the purposes of the Act; and(ii)a stamp which by any word or words on the face of it is appropriated to any particular kind or instrument shall not be used for an instrument of any other kind.(2)There shall be two kinds of stamps for indicating the payment duty with which instruments are chargeable namely :(a)impressed stamps, and(b)adhesive stamps ;[Provided that the Chief Controlling Revenue Authority may, subject to such conditions as he may deem fit to impose authority use of stamping or purforating machine including franking machine for making impressions on instruments chargeable with duties to indicated payment of duty payable on such instruments and when so authorised any such impression on instrument shall have the same effect as if the duty of an amount equal to the amount indicated in the impression has been paid in respect of and such payment has been indicated on, such instrument by means of stamps under Sub Section (1) of Section 10.] [Substituted vide Notification SRO No. 179/98 dated 2.4.1998 O.G.E.No. /45 dated 12.6.1998.]Chapter -II Of Impressed Stamps
