12. Use of adhesive stamps on certain instruments.
- The following instruments may be stamped with adhesive stamps, namely(a)Bills of exchange payable otherwise than on demand and drawn in sets, when the amount of duty does not exceed ten paise for each part of the set.(b)Transfers of debentures of public companies and associations.(c)Copies of maps or plans, printed copies and copies of or extracts from registers given on printed forms when chargeable with duty under Article 24 of Schedule IA.(d)Instruments chargeable with duty under Articles 5(a) and (b) and 43 of Schedule IA.(e)Instruments chargeable with stamp duty under Article 47 of Schedule IA.(f)Instruments chargeable with stamp duty under Articles 19, 36, 37, 49(a)(ii) and (iii) and 52 of Schedule IA.(g)Central Excise bonds.
