Stamp Act, 1899 — section 74

74. Power to make rules relating to sale of stamps..—The l[Provincial Government] 2[* * *] may make 3rules for regulating

(a)the supply and sale of stamps and 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 one anna 4[or half an anna] adhesive stamps.