(2)[ In this section the expression "the Government" means -(a)in relation to stamp duty in respect of bills of exchange, cheques promissory notes, bills of lading, letters of credit, policies of insurance, transfer of shares, debentures, proxies and receipts, and in relation to any other stamp duty chargeable under this Act falling within Entry 96, List I in the Seventh Schedule to the Constitution, the Central Government;(b)Save as aforesaid, the State Government.]
