Amendment of Section 26 of Central Act 7 of 1870.

In section 26 of the Court Fees Act, 1870, the following explanation shall be added, namely:- “Explanation.- For the purposes of this section,- (i) “stamp” means any mark, seal or endorsement by any agency or person duly authorized by the State Government and includes an adhesive or impressed stamp chargeable for the purposes of court fee under this Act; and (ii) “impressed stamp” means an impression by a franking or any other machine, or e-stamping.”.