4. Description of Stamps

  1. Except as otherwise provided by the Act or by these rules.
    1. all duties with which any instrument is chargeable shall be paid and such payment shall be indicated on such instrument by means of stamps issued by Government for the purpose of the Act,
    2. a stamp which by any word or words on the face of it is appropriated to any particular kind of instrument, shall not be used for an instrument of any kind; and
    3. stamps purchased in Kerala State shall alone be used for instruments executed within the State and chargeable with duty under the Act, *[The Government of India stamps, shall be sealed with the word “Kerala” before they are issued from the treasuries of the State.]
  2. There shall be two kinds of stamps for indicating the payment of duty with which instruments are chargeable, namely: -
    1. impressed stamps, and
    2. adhesive stamps

* Inserted by GO (MS) 361/67/RD dated 11-8-1967 Pub.in K.G.No.33 dated 22-8-1967.