Section 435 in Civil Court Rules of the High Court of Judicature at Patna
435.
The Court or office issuing Succession Certificates, Probates, Letters of Administration or other similar documents liable to stamp duty shall, before issue, cancel the impressed stamps, on which the documents are engrossed, and the labels affixed to them by punching out with a round punch, a portion in such a manner as to remove neither the figure-head nor that part of the impressed stamps or labels upon which the value is expressed.
