(5)Notwithstanding anything contained in sub-section (4), and subject to rules made by the Government in this behalf, the duty on an instrument can also be paid in the Government Account electronically and indicated by means of a certificate issued under Electronic Stamping System specified by the Government for the purpose:Provided that if the Government is satisfied that circumstances exist in public interest to restrict the mode of indicating the payment of duty on any instrument or a particular class of instruments to any of the modes as specified in sub-section (4) and this sub-section, it can do so by an order published in this behalf in the Government Gazette.
