Every instrument written upon paper stamped with an impressed stamp
shall be written in such manner that the stamp may appear on the face of
the instrument and cannot be used for or applied to any other instrument.
Where a stamp duty payable in respect of an instrument is made of
two or more papers stamped with impressed stamp, the instrument shall be
written in such manner that some part of the writing shall, as far as
possible, appear on each such paper so as to leave as few blank sheets
as possible. Each blank sheet shall be dated and signed and shown as part
of the instrument.
1[Explanation 1:–– Where two or more sheets of paper stamped with impressed stamps are used to make up the amount of duty chargeable in respect of any instrument, either a portion of such instrument shall be written on each sheet so used or the sheet on which no such portion is written shall be signed by the executant or the executants, as the case may be, with an endorsement indicating that the sheet is attached to another sheet on which the instrument is written.
Explanation 2:–– Where a single sheet of paper, not being paper bearing an impressed hundi stamp, is insufficient to admit of the entire instrument being written on the stamped paper, so much plain paper may be sub-joined thereto as may be necessary for completing the writing of such instrument, provided a substantial part of the instrument is written on the sheet which bears the stamp before any part is written on the plain paper sub-joined and such plain paper shall be signed by the executant or the executants, as the case may be.]
1[Explanation 1:–– Where two or more sheets of paper stamped with impressed stamps are used to make up the amount of duty chargeable in respect of any instrument, either a portion of such instrument shall be written on each sheet so used or the sheet on which no such portion is written shall be signed by the executant or the executants, as the case may be, with an endorsement indicating that the sheet is attached to another sheet on which the instrument is written.
Explanation 2:–– Where a single sheet of paper, not being paper bearing an impressed hundi stamp, is insufficient to admit of the entire instrument being written on the stamped paper, so much plain paper may be sub-joined thereto as may be necessary for completing the writing of such instrument, provided a substantial part of the instrument is written on the sheet which bears the stamp before any part is written on the plain paper sub-joined and such plain paper shall be signed by the executant or the executants, as the case may be.]
1. Explanations inserted by Act XII of 2011, s. 10.