Repealed or not in force · As amended up to 2026-08
33. Cancellation of adhesive stamp by maker or executant. Penalty for failure to cancel such stamps.
33. Whenever an adhesive stamp is used as hereinbefore authorized, the person making or executing the instrument to which such stamp is affixed shall, before delivering the instrument out of his hands, custody or power, cancel the stamp so used so that it cannot be used again.
Any person making or executing such instrument and failing to cancel the stamp affixed thereto in manner aforesaid shall, for every such offence, be liable to fine not exceeding one hundred rupees.
Source: India Code