The following instructions on the use adhesive and impressed stamps contained in the Central Provinces Stamp Manual, Part II, page 186, are reproduced for the information and guidance of presiding officers :(1)A fees shall be denoted by a single stamp if a stamp of that value is printed; or if such a single stamp is not printed, by a stamp of the next lower value printed and one or more additional stamps, the selection of the latter conforming to the principle that a stamp of the next lower value printed shall be used in preference to stamps of smaller value.(2)If a stamp of a particular value which should be used under sub-rule (1) is not available at the nearest treasury or sub-treasury or from the nearest stamp-vendor authorized to sell stamps of that value, the required value may be made up by the use of two or more stamps available at such treasury or sub-treasury or from such stamp vendor, a stamp of the next lower value available being used in preference to stamps of smaller value, In every such case, a certificate stating the value and number of the stamps required but not available shall be given by the treasury or sub-treasury officer or stamp-vendor, as the case may be.(3)Whenever a treasury officer or sub-treasury officer finds that the stock of stamps of a particular value is surplus he may issue such stamps in preference to stamps of a higher value in order to adjust the surplus stock. Stamps issued under this rule shall be used as laid down in sub-rule (2). In every such case the treasury officer, sub-treasury officer or stamp-vendor, as the case may be, shall give a certificate stating the value and number of the stamps required but not issued in order to adjust the surplus stock.(4)Any adhesive stamps used with impressed stamps shall be affixed to the impressed stamp of the highest value employed in denoting the fee.
