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The Stamp Act, 1899

( ACT NO. II OF 1899 )

Chapter II


B.--Of Stamps and the mode of using them.

Duties how to be paid.
10.(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; or
(b) when no such provision is applicable thereto- as the Government may by rule direct.
(2) 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 bills of exchange or promissory notes written in any Oriental language- the size of the paper on which they are written.

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