32. Particulars to be entered on the impressed sheet.
(1)Every stamp vendor shall endorse on the back of each sheet of impressed stamp and on the face of each adhesive stamp (except revenue stamps) sold by him to the public the serial number, the date of the sale, the value of the stamp in words and the name father's name and residence of the purchaser, and shall affix his signature to the endorsement. At the same time he shall make corresponding entries in a register to be maintained by him under rule 34.(2)[ Every stamp vendor shall endorse the mark of payment of surcharge payable on stamp duty, if any, in the form determined by the Inspector General of Stamps on the face of each sheet of impressed stamp and adhesive stamp (except revenue stamp) at the time of sale of such stamps and make entries thereof in the register to be maintained under rule 34.] [Added by Notification No. F. 4(3) FD/Tax/2017-131, dated 31.3.2017 (w.e.f. 11.6.2004).]
