Writing name or initials on or across the stamp.

2[78A. Writing name or initials on or across the stamp.- (1) Whoever affixes any adhesive stamp to any document requiring stamp under this Act shall at the time of affixing such stamp write on or across the stamp his name or initials or the name or initials of his firm with the true date of his so writing so that it cannot be used again. (2) Any document bearing an adhesive stamp which does not bear the name or initials of the person who affixes the stamp or of his firm, as required by sub-section (1), so that it cannot be used again, shall, so far as such stamp is concerned, be deemed to be unstamped.]