Section 2 in Rules for the Destruction of Instruments Impounded Under The Indian Stamp Act, 1899
2.
In these Rules -(i)"Instrument" means any instrument other than the instruments chargeable with a duty of 20 paise or Bill of Exchange or Promissory Note.(ii)"Collector" means within the limits of Hyderabad and Secunderabad, the Inspector-General of Registration and Stamps and outside those limits, the Collector of a District and Officers generally authorised to act under Sections 35, 38 (2), 40 and 41 of the Indian Stamp Act, 1899.
