Repealed or not in force · As amended up to 2026-08
48. Power to make rules for sale of stamps.
Approval and publication of rules.
Penalty for disobeying rules.
49. Employment of single impressed stamp.
50. Employment of several stamped papers.
48. Every Local Government shall frame rules for regulating the sale of stamps and stamped paper required by this Act or by Act No. XXVI of 1867 (to amend the law relating to stamp duties) for determining the persons by whom such sale is to be conducted,
Power to make rules for sale of stamps.
ACT No. XVIII of 1869. 317
conducted, and for fixing the remuneration of such persons within the territories subject to its control; and may from time to time alter and add to such rules.
Such rules, alterations and additions shall, when approved by the Governor General of India in Council, and after publication in the local official Gazette, have the force of law.
Any person appointed to sell such stamps and stamped paper, who knowingly disobeys any such rule, shall be punished with simple imprisonment for a term which may extend to six months, or with fine not exceeding five hundred rupees, or with both.
Source: India Code