Section 41(1) in The West Bengal Court-Fees Act, 1970
(1)The State Government may, from time to time, make rules for regulating-(a)the supply of stamps to be used under this Act;(b)the number of stamps to be used for denoting any fee chargeable under this Act;(c)the renewal of damaged or spoiled stamps; and(d)the keeping of accounts of all stamps used under this Act:Provided that in the case of stamps used in the High Court, such rules shall be made with the concurrence of the Chief Justice of that Court.
