Place of l11al.-Every such oftence committed in respect of any instrument may be tried m any district in whic… — THE KRRALA STAMP ACT, 1959

Place of l11al.-Every such oftence committed in respect of any instrument may be tried m any district in which such instru· ment is found, as well as in any district in which such offence might be tried under the Code of Criminal Procedure 1898.

67 Place of l11al.-Every such oftence committed in respect of any instrument may be tried m any district in which such instru· ment is found, as well as in any district in which such offence might be tried under the Code of Criminal Procedure 1898. ~ I ... CHAPTER Vlll SUPPLEMENTAL PROVISIONS etc, Ia be op:tz to zmpcctzo11.-Every public officer having in his custody any registers, books, records, papers, documents or prcceedings, the mspect10n whereof may tend to secure any duty, or to provt> or lead to the discovery of any fraud or omisSIOn in relation to any duty, shall at all reasonable times permit any per,:;;on authorized in writing by the Collector to inspect for such purpose the registers, books, papers, documents and proceedings, and to take such notes and extracts as he may deem necessary, without fee or charge . . Pow.r to make ru!es.-(1) The Government may, by notifi· cation in the Gazette, make rules to carry out generally the purposes of this Act. In particular and without prejudice to tha generality of the foregoing power such rules may be made for regulating- (a) the supply and the sale of stamps and stamped papers. (b) the persons by whom alone such sale is to be conducted, (c) the duties and remuneration of such persons, and (d) the fines which shall m no case exceed five hundred rupees to be incurred on breach of any rule: Proviued that such rules shall not restrict the sale of adhe· s1vc stamp of the value of twelve naye paise or less. All rules made under this Act shall be laid, as soon as may be, after they are made, before the Legilative Assembly wh1le it is in session for a total period of not less than 14 days which may be comprised in one session or in two or more sessions and if, before the expiry of the sa1d period the Legislative Assembly makes any modificatiOn in the rules or directs that any rule shall not have effect, rules shall thereafter have eftect only in such modified form or be of no effect, as the case may be. iO Savmg as to Court Fc"(s.-Nothing contained in this Act shall be deemed to aftect the duties chargeable under any enactment for the time being in force relating to Court-fees. Sr.vmg as to certaw stamps.-Ail stamps in denominations of annas four or multiples thereof shall be deemed to be stamps of Io4 the value of twenty-five naye paise, or as the case may be, multiples thereof and shall, accordingly, be valid for all the purposes of this Act. App!tcaltoll oj Lhc lndwn Stamp ;let, 1899.-The Indian Stamp Act, 1899 (Central Act 2 of 1899) as in force in the Malabar District referred to in section 5 (2) of the States Reorganh,ation Act, 1956 (Central Act 37 of 1956) in so far as it relates to the matter specified 111 Entry 44 of List Ill of the Seventh Schedule to the Constitutio!l in respect of documents specified in Entry 91 of List I of the said Schedule, shall notwithstanding anything contained in any law, extend to the whole of the State of Kerala. Rcpc,1l111zd Savmgs-'The Indian Stamp Act, 1899 (Central Act 2 of 1899) in its application to the Mahbar Dhtrict referred to in section 5 (2) ot the States Reorganisation Act, 1956 (Central· Act 37 of 1956) in so far as it relates to the matter specified in b:ntry 44 of List Ill of the Seventh Schedule to the Constitution in respect of documents falling under Entry 63 of List II in the said Schedule and the Travancore-Cochin Stamp Act, 1125 (Act 1 of 1125) are hereby repealed: Provided that such repeal shall not aftect- (a) the previous operation of the said enactments or anything duly done or suftered thereunder; (b) any right, privilege, obligation or liability acquired, accrued or incurred under the said enactments; (c) any penalty, forefeiture or punishment incurred in respect of any offence committed against the said enactments; or (d) any inves1igation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability forfeiture or punishment as aforesaid and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed as if this Act had not been passed. ... tO ... u THE SCHEDULE ------ l" ..._____ Exemptions Affidavit or declaration in writing when made- ( a) as a condition of enlic;tment under the Army Act, 1<?50 (Central Act XLVI of 1950); (b) for the immediate purpose of being filed or used in any Court or before the officer of any Court ; or (c) for t'te sole purpose of enabling any person to recei\<e any pension or charitable allowance . . ... ----- " ---~--~-----~-----_:__) l __) • ·n l --------------- ______ , + .) II '

Section 67