Indian Stamp Act, 1899

74. Powers to make rules relating to sale of stamps

The ⁹⁴[State Government] ⁹⁵[* * *] may make rules for regulating-

(a) the supply and sale of stamps and stamped papers,

(b) the persons by whom alone such sale is to be conducted, and

(c) the duties and remuneration of such persons:

PROVIDED that such rules shall not restrict the sale of ⁹²[ten naye paise or five naye paise] adhesive stamps.

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