Section 12: Cancellation of adhesive stamps.

The Indian Stamp Act, 1899Central Act · Act 2 of 1899

(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 be 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.

(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.

Where this provision sits

Act	The Indian Stamp Act, 1899
Section	12
Marginal note	Cancellation of adhesive stamps.
Jurisdiction	Central
Status	In force as published by the source
Judgments citing it	2

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