Rules for supply, number, renewal and keeping accounts of stamps
27. The Government may, from time to time, make rules for regulating
(a) the supply of stamps to be used under this Act,
(b) the number of stamps to be used for denoting any fee chargeable under this Act,
(c) the renewal of damaged or spoiled stamps, [***]
(d) the keeping accounts of all stamps used under this Act[,
(e) the collection of fees through electronically or digitally, and
(f) the mode of refund of fees under section 37:]
Provided that, in the case of stamps, used under section 3 in the High Court Division, such rules shall be made with the concurrence of the Chief Justice of [the Supreme Court].
All such rules shall be published in the official Gazette and shall thereupon have the force of law.