Section 33(1) in The Orissa Court-Fees Rules, 1948
(1)The adhesive Court-fee labels affixed to such document shall be cancelled by punching the label in such a manner as to remove neither the figure head nor that part of the label upon which its value is expressed. As an additional precaution, the signature of the officer attesting the document with the date, should be written across the label and upon the paper on either side of it.
