14. 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 stamp of the proper value is engraved or embossed or on which special adhesive stamps of the proper value bearing the words "share transfer" are affixed, and the value of the stamp or stamps so engraved, embossed or affixed is subsequently in consequence 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.[G.O.Ms.No. 1821, Revenue, dated 4th June, 1943, (Madras) and G.O.Ms. No. 1060, Revenue, dated 2nd June, 1959 (Andhra Pradesh)]
