Central Act

The Indian Stamp Act, 1899

74. Powers to make rules relating to sale of stamps. The 1[State Government] 2*** may make rules for regulating (a) the supply and sale of stamps an stamped papers, (b) the persons by whom alone such sale is to be conducted, and (c) the duties and remuneration of such persons: Provided that such rules shall not restrict the sale of 3[ten naye paise or five naya paise] adhesive stamps.