The following instruments when stamped with adhesive stamps shall be stamped with the following description of such stamps, namely :–
(a) Bill of Exchange, cheques and promissory notes drawn or made out of India and chargeable with a duty of more than One anna with stamps bearing the words "Foreign Bill".
(b) Separate instruments of transfer of shares and transfer of debentures of public companies and associations with stamps bearing the word "Share Transfer".
(c) Omitted
(d) Notarial acts with foreign bill stamps bearing the word "Notarial"
(e) Copies of maps or plans, printed copies, and copies of and extract from registers given on printed forms, certified to be true copies with "Court fee stamps".
(f) Instruments chargeable with stamp duty under Article 5 (a) and (b) or 43 of Schedule I- A, with stamps bearing the words "Agreement" or "Broker's note" respectively.
(g) Instruments chargeable with stamp duty under Article 47 of schedule I with stamps bearing the word "Insurance".
(h) Bond executed under any law relating to central duty of excise or any rule made there under, with court fee stamps.
CHAPTER IV: MISCELLANEOUS
19. Provision for cases in which improper description of stamps is used- When an instrument bears a stamp of proper amount but of improper description, the Collector may, on payment of the duty with which the instrument is chargeable, certify by endorsement that it is duly stamped:
Provided that if application is made within three months of the execution of the instrument, and Collector is satisfied that the improper description of stamp was used solely on account of the difficulty or inconvenience of procuring one of the proper description, he may remit the further payment of duty prescribed in this rule.
19-A. If an unduly stamped instrument is presented for Registration before the Registration Officer, he shall impound the same and the instrument shall be sent to the collector shall under sub - section (2) of Section 38 of the Act.
19-B. The Collector shall make an enquiry about the payment of duty and penalty and after the certification of the payment the instrument may be registered under sub-section (1) and (2) of Section 42.