(2)On affixing any label or labels under this rule, the proper officer shall, where the duty amounts to rupees five or upwards, write on the face the label or labels his initials and where the duty amounts to rupees twenty or upwards, shall also attach his usual signature to the instruments immediately under the label or labels.[However there shall be no objection for the facsimile initial or signature as the case may be being used by the proper officer provided that the entire responsibility for the use of such facsimile to be taken by him.][Inserted by G.O.Ms.No. 201. Rev. dated 25.2.1974.]
