Amendment status not verified — confirm the current text below against the official source.
Duties how to be paid — (1) Except as otherwise expressly provided in this Act, all duties with which any instruments are chargeable shall be paid, and such payment shall be indicated on such instruments, by means of stamps — (a) according to the provisions herein contained, of (2) (b) when no such provision is applicable thereto — as the State Goyemment may by rule direct. The rules made under sub-section (1) may, among other matters, regulate,- (a) in the case of each kind of instrument — the description of stamps which may be used, (b) in the case of instruments stamped with impressed stamps — the number of stamps which may be used, (c) in the case of bill of exchange or promissory notes [* * *] the size of the paper on which they are written. [10—A. Payment of duty in cash — (1) Notwithstanding anything contained in section 10, where the Collector is satisfied that there is temporary shortage of stamps in the district or that stamps of required denominations are not available, he may permit duty to be paid in cash and authorise the Treasury Officer or Sub- Treasure Officer, as the case may be, on production of a challan eVidencmg payment of duty in the Government Treasury or Sub-Treasury, as the case may be, to certify in such manner as may be prescribed by endorsement on the instrument or instruments the amount of duty so paid in cash. (2) An endorsement made on any instrument under sub-section (1) shall have the same effect as if the duty of an amount equal to the amount stated in the endorsement has been paid in respect thereof and such payment has been indicated on such instrument by means of stamps in accordance with the requirement of section 10.]