(3)Cancellation of impressed Court-fee stamps. - On the presentation in any Court or office of a document written on an impressed court-fee stamp, it shall be the duty of the officer, referred to in Rule 12 below, after satisfying himself that the stamp is genuine and that the document is fully stamped to punch out every figure-head on the impressed portion of the stamp. The cancellation of the stamp is then complete.Note 1. - The words "presentation of the document" do not include the case of the presentation of stamp on which refund or renewal is claimed.Note 2. - It should be carefully noted that ascertainment of the sufficiency of the stamp should precede cancellation. Cancellation indicates that the cancelling officer is satisfied that the document is stamped sufficiently and is also "properly" stamped in other respects.
