12A. [ Use of E-Stamping Machines. [Inserted by Notification No. S.O. 290, dated 30.9.2010 (w.e.f. 11.6.2004).]
(1)The E-Stamping Machines (essentially a computer with internet connection and a printer) may be used for E-Stamping impression of stamps on all kinds of instruments on which stamp duty is payable under the provisions of the Act.(2)The E-Stamping Mechanism shall be approved by the Inspector General of Stamps with approved of the Government.(3)The Procedure to regulate the use of E-Stamping Machine or any other Machine so authorized shall be such as the Inspector General of Stamps may, by order determine.(4)Certificate of E-Stamping by an authorized Collection Centre shall be sufficient proof of payment of stamp duty of value mentioned in the Certificate.(5)Authorized Collection Centre shall be appointed/established by Central Record Keeping Agency with approval of Inspector General of Stamps.]
