(2)When a vendor is unable to furnish a single stamp of the value required by the purchaser he shall endorse on one of the stamps sold be him a certificate to that effect in the form below :Form of CertificateCertified that a single stamp of the value of Rs required for this document is not available but in lieu thereof I have furnished a stamp of the next lower value available and make up the deficiency by the use of one or more adhesive impressed stamps of the next lower value available required to make up the exact amount of the duty.
