Section 200 in Criminal Court Rules of the High Court of Judicature at Patna
200.
The court or office issuing copies, certificates or other similar documents liable to stamp duty shall, before issue, cancel the labels affixed to them by punching out with a square punch a portion of the label in such a manner as to remove neither the figure head nor that part of the label upon which its value is expressed*. As an additional precaution the signature of the officer attesting the document with the date should be written across the label and upon the paper on either side of it as is frequently done by persons signing stamped receipts. The stamp shall be punched at the time of attesting the document.* Stamps affixed to affidavits presented to a Commissioner for the purpose of administering an oath or affirmation to the deponent should be dealt with in the same manner as the stamps on copies, certificates or other similar documents liable to stamp duty (G.L. No. 3 of 6th August, 1896).Note - The court or office in which the copy or certificate, etc., may be produced or filed must punch out the figure head under section 30 of the Court-fees Act.
