(1)Notwithstanding anything contained in Section 25 in case of temporary shortage of court-fee stamps of required denominations, the court fee due on a document not exceeding fifty rupees, may be paid in cash to such subordinate officer or clerk of the High Court or of the subordinate Court or of the authority or officer receiving the document, as may be specified by such court, authority, or officer, and such subordinate officer or clerk shall grant a receipt for the same which shall be affixed on the document concerned, and such affixation shall have the same effect, as if the court-fee of that amount has been duly paid in accordance with this Act.