(l) When, in the case of fees amounting to less than Rs. 25 the amount can be denoted by a 14 single adhesive stamp, such fee shall be denoted by a single adhesive stamp of the required value. But if the amount cannot be denoted by a single adhesive stamp or if a single adhesive stamp of the required value is not available, the next lower value available shall be used and the deficiency shall be made up by the use of one or more additional adhesive stamps of the next lower values, which may be required to take up the exact amount of the fee.
(2) When, in the case of fees, amounting to or exceeding Rs. 25 the amount can be denoted by a single impressed stamps, the fee shall be denoted by a single impressed stamp of the required value. But if the amount cannot be denoted by a single impressed stamp, or if a single impressed stamp of the required value is not available, an impressed stamp of the next lower value available shall be used, and the deficiency shall be made up by the use of one or more additional impressed stamps of the next lower values available which may be required to make up the exact amount of the fee in combination with adhesive stamps to make up fractions of less than Rs. 25.
(3) Any adhesive stamps which may be used under the foregoing sub-rule (2) shall be affixed to the impressed stamp of the highest value employed in denoting the fee.
(4) When two or more impressed stamps are used to make up the amount of the fee chargeable under the Puducherry Court-Fees and Suits Valuation Act, 1972, a portion of the subject matter shall ordinarily be written on each stamped sheet. Where this is impracticable or seriously inconvenient, the document shall be written on one or more sheets bearing impressed stamps of the highest value, and the remaining stamps shall be punched and cancelled by the Court or its Chief Ministerial Officer and attached to the documents and a certificate being recorded by the Court or its Chief Ministerial Officer on the face of the first sheet of the document to the effect that the full court-fee (viz. Rs.
) has been paid in stamps. The writing on each stamped sheet shall be attested by the signature of the person or persons executing the documents.
(5) When one or more impressed stamps used to denote a fee are found insufficient to admit of the entire document being written on the side of the paper which bears the stamp, so much plain paper may be joined thereto as may be necessary for the complete writing of the documents, and the writing on the impressed stamps and on the plain paper shall be attested by the signature of the person or persons executing the document.
(6) In the blank space left in the adhesive stamps, the vendor shall insert the name of the purchaser, the date of sale and his own ordinary signature.