(3)If a stamp of a particular value which should be used under Rules (1) and (2), is not available at the nearest treasury or sub-treasury or from the nearest vendor authorised to sell stamps of that value, the required value may be made up by the use of two or more stamps available at such treasury or sub-treasury or from such vendor, a stamp of the next lower value available being used in preference to stamps of smaller value. In every such case, a certificate stating the value and number of the stamps required but not available shall be given by the treasury officer or sub-treasury officer or vendor, as the case may be.
