The section 10(1) of the Principal Act, is substituted in the following manner:-

“10. Duties how to be paid- (1) If otherwise not provided in this Act, all duties with which instruments are chargeable, shall be paid and such payment shall be indicated on such instruments, by means of stamps or through any other manner as may be prescribed by the State Government as follows:- (a) according to the provisions herein contained or (b) when no such provision is applicable thereto as the State Government may by rule direct.”