(1)The Proper Officer shall, upon any instrument specified in rule 9 being brought to him before it is executed, and upon application being made to him, affix thereto a label or labels or frank it of such value as the applicant may require and pay for with reference to the amount of transaction shown in the instrument and impress or perforate such label or labels or frank, by means of a stamping machine or a perforating machine or a franking machine, and also stamp or write on the face of the label or labels the date of impressing or perforating or franking the same. In the case of instruments written on parchment, the labels shall be further secured by means of metallic eyelets :Provided that, where a bill of exchange is drawn in sets, the Proper Officer, while stamping the first part, shall record on its second and subsequent parts the amount of transaction involved and the amount of duty paid on the first part. without charging any additional fee therefor.(2)On affixing any label or labels under this rule, the Proper Officer shall, where the duty amounts to rupees five or upwards, initial on the face of the label or labels or franking mark and where the duty amounts to rupees twenty or upwards, shall also attach his usual signature to the instrument immediately under the label or labels or franking mark.(3)The following officers may discharge the functions of the Proper Officer under sub-rule (2), namely :(i)any principal assistant of the Proper Officer empowered by the State Government in this behalf;(ii)in Calcutta, the Deputy Collector and the Superintendent of Stamps of the Collector's office.
