In these rules, unless a different intention appears from the subject or context-(a)the word "stamp" means as the case may be -(i)a stamp intended to be used under the Indian Stamp Act, 1899, and applies both to adhesive stamps and impressed stamps,(ii)a stamp intended to be used under the Court-fees Act, 1870, and applies both to adhesive stamps and impressed stamps.(b)the expression "Impressed Stamp" includes (1) labels affixed and impressed by the Financial Commissioners' office, and (2) stamps embossed or engraved on stamped paper;(c)the expression "Adhesive stamp" means as the case may be -(i)an adhesive stamp bearing the words "Court-fee" and intended to be used under the Court fees Act;(ii)a stamp bearing the word or words "Revenue", or "Foreign Bill" or "Share Transfer" or "Advocate" or "Notarial" or "Agreement" or "Brokers' Note" or "Insurance" and intended to be used under the Indian Stamp Act, 1899.(d)the expression "Local Depot" includes the treasury at the headquarters of a district in the Punjab [Haryana] [See Haryana Government Notification Dated 16.2.1990.] and any place for the custody and sale of stamps where there is no treasury which the [Governor-in-Council] [For Haryana read 'Government' - vide Haryana Notification dated 16.2.1990.] may declare to be a "Local Depot";(e)the expression "Branch Depot" includes every subordinate treasury in the Punjab [Haryana] [Substituted for Punjab vide Haryana Notification dated 16.2.1990.] at the headquarters of a tahsil or other sub-division of a district at which stamps are stored for sale;(f)the expression "ex-officio vendor" means the treasurer for the time being of the treasury at the headquarters of a district, or his agent and the subordinate treasurer of every subordinate treasury at the headquarters of a sub-division or tahsil of a district, and it also includes every person appointed to discharge the functions of a treasurer at any local depot established at the place where there is no treasury and postmasters including sub and branch post-masters and persons appointed by post offices to sell "Revenue" Stamps;(g)the expression "Licensed vendor" means and includes every person who, for the time being, holds a license granted under these rules, to sell stamps, but does not include a specially licensed vendor or an ex-officio vendor, as such, though an ex-officio vendor may, if duly licensed, be also a licensed vendor. The expression "license" means a licensed vendor's license;(h)the term "Vendor" includes an ex-officio vendor, a licensed vendor and a specially licensed vendor;(i)the term "special license" means a license granted under these rules to a Government servant to sell non-judicial stamps only on special terms as to remuneration; and specially licensed vendor is a person holding such license.I. Supply of Stamps and Keeping of Accounts
