(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.
