Section 434 in Civil Court Rules of the High Court of Judicature at Patna
434.
The Court or Officer receiving copies, certificates, or other similar documents liable to stamp duty shall, on receipt, cancel the labels affixed to them by punching out the figure head with a round punch. As an additional precaution, the clerk in charge of the Register of Petitions and Court-fees shall, when entering the value of the Court-fee stamps in the said Register, put his signature with date across the label and upon the paper on either side of it, as is frequently done by persons signing stamped receipts.Note. - Stamps affixed to affidavits presented, to a Commissioner for the purpose of administering an oath or affirmation to the deponent, shall be cancelled by punching out with a square punch a portion of the stamp in such a manner as to remove neither the figure-head nor the part of the stamp upon which its value is expressed.
