- The following directions shall be followed in the use of adhesive and impressed stamps :(1)Where the fee chargeable under the Court-fees Act, 1870 as amended in Uttar Pradesh, is less than Rs. 25, such fee shall be denoted by adhesive stamps only.(2)Where the fee chargeable under the said Act is Rs. 25 or above, such fee shall be denoted by impressed stamps bearing the words 'Court-fees', adhesive stamps being used only to make up fractions of Rs. 25 or less.(3)Where the amount of the fee chargeable under the said Act involves a fraction of one paisa such fraction shall be remitted.
