Insertion of new section after section 10 of Act 2, 1899

After section 10 of the Indian Stamp Act, 1899 (Act 2, 1899) (hereinafter referred to as the said Act) the following new section shall be inserted, namely:, 10-A. Payment of duty in cash., (1) Notwithstanding anything contained in section 10, where the Collector is satisfied that there is temporary shortage of stamp in the district or that stamps of required denomination are not available, he may permit duty to be paid in cash and authorise the Treasury or Sub-Treasury Officer, as the case may be on production of challan in evidence of payment of duty in the Government Treasury or Sub-Treasury to certify by endorsement on the instruments the amount of