(1) Except as otherwise provided by the Act or by these rules -
(a) all duties with which any instrument is chargeable shall be paid and such payment shall be indicated on such instrument by means of stamps issued by the Government, bearing the words, "Madhya Pradesh" in Hindi vernacular for the purpose of the Act; and
(b) stamp which by any word or words on the face of it is appropriated to any particular kind of instrument shall not be used for any instrument of any other kind.
Explanation : Stamps bearing the words "Madhya Pradesh" shall be deemed to have been issued by the Government.
(2) There shall be three kinds of stamps for indicating the payment of duty with which instruments are chargeable, namely:-
(a) Impressed Stamps : These stamps shall be overprinted with the words "Madhya Pradesh" and bearing serial number, impressed stamp denotes labels affixed and impressed by the proper officer, stamps embossed or engraved on stamp paper, and also impression by a franking machine or any other machine as the State Government may, by notification specify;
(b) Adhesive Stamp : These stamps shall be overprinted with the words Madhya Pradesh.
Adhesive stamp denotes a stamp bearing the words Court Fee and intended to be used under the Court Fee Act, 1870 (No. 7 of 1870) and also a stamp bearing the word or words Special Adhesive or Revenue or Foreign Bill or Share Transfer Advocate or Notarial or Agreement or Brokers Note or Insurance and intended to be used under the Act;
(c) e-stamps : An electronically generated impression on paper to denote the payment of stamp duty or such other amount that would have otherwise been paid as an impressed or adhesive franked stamp issued from the ESS :
Provided that the Government may, by notification, provide for stamping to be done through any one or more type of stamps or Stamping method, for any one or more types of documents or values thereof.
CHAPTER II: OF IMPRESSED STAMPS