of 2002 — THE INDIAN STAMP ACT, 1899 (2 of 1899)

1 of 2002 —— Act.1911_ Use of adhesive stamps.—The following instruments may be stamped with adhesive stamps, namely:— (a) instrument hanges, (b) bills-of-exchange and promissory notes drawn or made out of India; , namely:— (a) instruments chargeable with a duty not exceeding ten naye paise except parts of billsof exchanges, payable otherwise than on demand and drawn in ier (b) bills-of-exchange and promissory notes drawn or made out ek (c) entry as an advocate, vakil or atlorney on the roll of a High Court; ; ; (d) notarial acts; and (e) transfers, by endorsement of shares in any incorporated company or other body corporate. 12. rate. 12. Cancellation of adhesive stamps.—(1) (a) Whoever affixes any adhesive stamp to with duty which has been executed by any person shall, when 12. Cancellation of adhesive stamps.—(1) (a) Whoever affixes any adhesive an instrument chargeable with duty which has been executed by any person shall, when and an affixing such stamp, cancel the same so that it cannot be used again; and _ (b) Whoever executes any instrument on any paper bearing an adhesive Stamp shall, at cancelled in manner aforesaid, _ (b) Whoever executes any instrument on any paper bearing an adhesive Stamp shall, at the time of execution, unless such stamp has been already cancelled in manner aforesaid, cancél the same so that it cannot be used again. nnot be used again, shall so far as such stamp ____{3) The person required by sub-section (1) to cancel an adhesive stamp may cancel it by cross the stamp his name or initials or the name or initials of his firm with the true ____{3) The person required by sub-section (1) to cancel an adhesive stam writing on or across the stamp his name or initials or the name or initials of his firm with the true date of his so writing, or in any other effectual manner writing on or across date of his so writing, or in any other effectual manner nts stamped with impressed the same so that it cannot be used again. (2) Any instrument bearing an adhesive stamp which has not been cancelled so that it be used again, shall so far as such stamp is concerned, deemed to be unstamped. (2) Any instrument bearing an adhesive stamp which has not been cancelled so tha cannot be used again, shall so far as such stamp is concerned, deemed to be unstamped. -section (1) to cancel an adhesive stamp may cancel it his so writing, or in any other effectual manner

Section 1