Cancellation of stamp

(1) No document requiring a stamp under this Act shall be filed or acted upon in any proceeding in any Court or office until the stamp has been cancelled. (2) The officer appointed from time to time by the Court or the head of the office shall, on receiving any such document effect forthwith such cancellation by punching out the figurehead so as to leave the amount designated on the stamp untouched, and the part removed by punching shall be destroyed.