13A. [ Supply of deficient duty when necessary stamps are not in circulation. [Substituted vide F.D. 31534/D/29.8.1968/Published in O.G. Extraordinary No. 441 of 1958.]
- Notwithstanding anything contained in these rules whenever the Stamp duty payable under the Act in respect of any instrument, cannot be paid exactly by reason of the fact that the necessary stamps are not in circulation, the amount by which the payment of duty shall on that account be in defect shall be made up by affixing adhesive stamps of the lowest denomination such as are described in Rule 18 provided that the State Government may direct that instead of such stamps adhesive Court-fee stamps shall be used for the purpose.]
