Indian Stamp Act, 1899
10. Duties how to be paid
(1) Except as otherwise expressly provided in this Act, all duties with which any instruments are chargeable shall be paid, and such payment shall be indicated on such instruments by means of stamps-
(a) according to the provisions herein contained; or
(b) when no such provision is applicable thereto, as the 6[State Government] may by rule direct.
(2) The rules made under sub-section (1) may, among other matters, regulate,-
(a) in the case of each kind of instrument-the description of stamps which may be used;
(b) in the case of instruments stamped with impressed stamps-the number of stamps which may be used;
(c) in the case of bills of exchange or promissory notes 32[* * *] the size of the paper on which they are written.