(1)No person, who is not duly authorised in the manner hereinafter provided, shall be entitled to sell stamps of any description other than revenue stamps of one rupee denomination:Provided that this prohibition shall not apply-(i)to a legal practitioner or a banker, who buys a stock of stamps for use in his own business and affixes them, when occasion requires, to the documents he has to draw up in the course of that business, the cost of the stamps being recovered from his client or customer with the rest of his charges, or(ii)to a Government officer or Incorporated Company or other body corporate in respect of stamps used for printed forms of instruments for use by the persons concerned with the business of that office, company or body, the cost of the stamp being recovered form those persons.(2)Except in the case of Revenue stamp of one rupee denomination, no person shall purchase any stamp from or exchange any stamp with, any person whom he has reason to believe to be not authorised under these rules to sell stamps.
