Section - 27. Rules for supply, number, renewal and keeping accounts of stamps.

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The [71][Appropriate Government] may, from time to time, make [72]rules for regulating–
 (a) the supply of stamps to be used under this Act;
 (b) the number of stamps to be used for denoting any fee chargeable under this Act;
 (c) the renewal of damaged or spoiled stamps; and
 (d) the keeping accounts of all stamps used under this Act:
 Provided that, in the case of stamps used under section 3 in a High Court, such rules
shall be made with the concurrence of the Chief Justice of such Court.
 All such rules shall be published in the [73][Official Gazette], and shall thereupon have
the force of law.

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