14. How deficient duty is made up

Notwithstanding anything contained in the rules whenever the stamp duty payable under the Act in respect of any instrument cannot be paid exactly by reason of the fact that the necessary stamps are not in circulation, the amount by which the payment of duty shall on that account be in deficit shall be made up by the affixing of 10 paise and 5 paise adhesive stamps such as are described in Rule 15.