14. Supply of deficient duty on transfer of share.
- When any instrument of transfer of shares in a Company or Association is written on a sheet of paper on which a stamp of the proper value is engraved or embossed and the value of the stamps so engraved or embossed is subsequently, in consequence of a rise in the value of such shares found to fall short of the amount of duty chargeable under Article No. 62 (a) of Schedule l-A, one or more adhesive stamps bearing the word "Share Transfer" may be used to make up the amount required.
