15. Supply of deficient duty on transfer of shares.
- When any instrument of transfer of shares in a company or association is written on a sheet of paper on which a stamps of the proper value is engraved or embossed, and value of the stamp so engraved or embossed is subsequently in consequences of a rise in the value of such shares, found to fall short of the amount of duty chargeable under Article 62 (a) of Schedule I, one or more adhesive stamps bearing the words "Share Transfer" may be used to make up the amount required.
