Stamp Act, 1899 — section 12

12. Cancellation of adhesive stamps..—(1) (a) Whoever affixes any adhesive stamp to any instrument chargeable with duty which has been executed by any person shall, when affixing such stamp, cancel the same so that it cannot he used again; and

(b)whoever executes any instrument on any paper bearing an adhesive stamp shall, at the time of execution, unless such stamp has been already cancelled in manner aforesaid, cancel the same so that it cannot be used again. 1 Ins. by the Finance Act,2021 (Act No. VIII of 2021), s.2. 2 Subs. by A. O., 1964, Art. 2 and Sch., for “Collecting Government” which had been subs. by A. O., 1937, for “G. G. in C." 3 See the Indian Stamp Rules, 1925. 4 Ins. by the Indian Stamp (Amendment) Act, 1906 (Act No. V of 1906), s. 3. 5 The word “cheques” rep. by the Indian Finance Act, 1927 (Act No. V of 1927), s. 5. 6 Subs. by the Central Laws (Statute Reform) Ordinance, 1960 (Ordinance No. XXI of 1960), s. 3 and 2nd Sch. (with effect from the 14th October, 1955), for “the Provinces and the Capital of the Federation” which had been subs. by A. O., 1949, Arts. 3(2) and 4, for “British India”. 7 As to the enrolment of legal practitioners in the N.W.F.P., see the N.W.F.P. Law and Justice Regulation, 1901 (VII of 1901), s. 9.

(2)Any instrument bearing an adhesive stamp which has not been cancelled so that it cannot be used again, shall, so far as such stamp is concerned, be deemed to be unstamped.

(3)The person required by sub-section (1) to cancel an adhesive stamp may cancel it by writing on or across the stamp his name or initials or the name or initials of his firm with the true date of his so writing, or in any other effectual manner.