(2)The rules as mentioned in clause (b) of sub-section (1) may, among other matters, regulate-(a)in the case of any or all kinds of instruments the description of stamps which may be used;(b)in the case of instruments stamped with impressed stamps, the number of stamps which may be used;(c)in the case of bills of exchange or promissory notes, the size of the paper on which they are written;(d)the use of franking machine or any other machine as specified in the rules; and(e)the use and procedure of electronic stamping.
