Section 188(j) in Rules Under the Land and Revenue Regulation
(j)All fees for executive processes shall be prepaid in stamps, whenever possible to be affixed to the application for issue of processes. Where postponement is unavoidable, and the fees are paid in stamps, the Nazir shall affix the stamps to his report; if paid in cash, the Nazir on receipt of the amount shall buy the necessary stamps and affix them to the report. In all cases the stamps shall be punched in the presence of, or by, a Revenue Officer:
