Section 4

The duties for the time being chargeable by law upon any of the instruments specified in the Schedules to this Act may be paid and denoted by either impressed or adhesive stamps or by attaching to the instrument a stamp certificate relating to the instrument.

Impressed stamps

On the presentation at any Stamp Office, authorised by the State

Financial Officer to issue impressed stamps, of an instrument (other than a cheque) for the purpose of the same being stamped with an impressed stamp, the officer in charge shall affix thereto an adhesive label or labels denoting the amount of duty payable and shall then cause a stamp or stamps denoting the like duty to be impressed on the instrument in such a way, that each impression falls partly on the label of corresponding value and denotes the date of the impression.

Adhesive stamps

An instrument, the duty upon which is required or permitted by law to be denoted by an adhesive stamp, is not to be deemed duly stamped with an adhesive stamp, unless the person required by law to cancel the adhesive stamp, cancels the same by writing on or across the stamp his name or initials, or the name or initials of his firm, together with the true date of his so writing, or otherwise effectually cancels the stamp and renders the same incapable of being used for any other instrument, or for any postal purpose, or unless it is otherwise proved that the stamp appearing on the instrument was affixed thereto at the proper time.

When two or more adhesive stamps are used to denote the stamp duty upon an instrument, each or every stamp is to be cancelled in the manner aforesaid.

In the case of the instruments specified in the First Column of