(1)Except as otherwise expressly provided in this Act, all duties with which any instruments are chargeable shall be paid, and such payment shall be indicated on such instruments, by means of stamps,-(a)according to the provision herein contained; or(b)when no such provision is applicable thereto, as the Government may by rule direct.(2)The rules made under sub-section (1) may, among other matters, regulate,-(a)in the case of each kind of instrument-the description of stamps which may be used;(b)[ in case of an instrument affixed or endorsed with certificate of stamp the manner of recording such certificate.] [Substituted by Act 1 of 2008 w.e.f. 1.4.2003](3)[ Subject to the rules made under clause (b) of sub-section (1), the Chief Controlling Revenue Authority or any other officer empowered by the State Government in this behalf may authorize any person, body or organization, including Post Offices and Banks, to use machine for making impression of stamps [or implement Computerized Stamp duty administration system or Electronic Stamping or De-materialization of stamping; for indicating the payment of stamp duty on any Instrument or plain paper, as the case may be] [Inserted by Act 6 of 1999 w.e.f. 1.4.1999]] [Substituted by Act 8 of 2010 w.e.f. 1.4.2010]
