Section 2 in The Punjab Stamp Losses and Defalcations Rules, 1935
2.
In these rules, unless a different intention appears from the subject or contest,-(a)"Controller" means the Controller of Stamps, Central Stamps Store, Nasik Road;(b)"Central Store" means the Central Stamp Store, Nasik Road;(c)"Local Depot" includes the treasury at the headquarters of a district in the Punjab and any place for the custody and sale of stamps where there is no treasury which the Governor in Council may declare to be a "Local Depot";(d)"Branch Depot" includes every subordinate treasury in the Punjab at the headquarters of a tahsil or other sub-division of a district at which stamps are stored for sale;(e)"Stamp" means as the case may be -(i)a stamp intended to be used under the Indian Stamp Act, 1899, and includes both adhesive stamps and impressed stamps;(ii)a stamp intended to be used under the Court-fees Act, 1870, and includes both adhesive stamps and impressed stamps, and(iii)a postage stamp and includes both adhesive stamps and impressed stamps and also postal stationery.
