2. Use of receipts and challans in lieu of stamps permissible for certain period.

(1) During the period that this Act remains in force, the fees referred to in section 3 of the Bombay Court-fees Act, 1959, or chargeable under the said Act, may, notwithstanding anything contained in section 37 or any other provisions of that Act to the contrary, be collected in cash in any Government treasury, and the receipt or challan therefor shall be duly given by the officer in charge thereof ; and any such receipt or challan may also be used for the purposes of that Act and the rules thereunder during the period aforesaid, as if the receipt or challan were a stamp duly issued under the aforesaid Act by the State Government for the amount paid. (2) The receipt or challan shall be cancelled by the officer appointed under section 42 of the said Act by writing on or stamping the receipt or challan "Cancelled" and signing and dating the cancellation. Explanation.—For the purposes of this section, "Government treasury" includes a Government Sub-treasury, the General Stamp Office, Bombay, and any other place as the State Government may, by notification in the Official Gazette, appoint in this behalf.