Chapter VIII Supplemental Provisions

1. (1) Every public officer 1[or the association or Stock Exchange referred to in section 2, 2[clause (ia) and (xxxvii)], having in his custody any registers. books, 3[records including electronic records, papers, documents or proceedings, the inspection] whereof may tend to secure any duty, or to prove or lead to the discovery of any fraud or omission in relation to any duty, shall at all reasonable times. permit any officer whose duty it is to see that proper duty has been paid or any other officer not below the rank of 4[Tehsildar] authorised in writing by the Collector to inspect for such purpose the registers, books, 5[records including electronic records, papers, documents and proceedings and to take] such notes and extracts as he may deem necessary, without fee or charge.
2. (2) Every such public officer shall also provide such registers books, 6[records including electronic records, papers, documents and proceedings] in original or authenticated copy to the Collector or any person authorised by the Collector on demand.

The State Government, may make rules for regulating -

1. (a) The supply and sale of stamps and stamped papers,
2. (b) The persons by whom alone such sale is to be conducted, and
3. (c) The duties and remuneration of such persons : Provided that such rules shall not restrict the sale of ten paise or five paise adhesive stamps.

1. (1) The State Government may make rules by a notification in the official Gazette, to carry out generally the purposes of this Act, and may by such rules prescribe the fines, which shall in no case exceed five thousand rupees, to be incurred on breach thereof.
2. (2) All rules made under this Act shall, be laid, as soon as may be after they are so made, before the State Legislature, while it is in session, for a period of not less than fourteen days which may be comprised in one session or in two successive sessions and if, before the expiry of the session in which they are so laid or of the session immediately following the State Legislature makes any modification in any of such rules, or resolves that any such rule should not be made, such rule shall thereafter have effect only in such modified form or be of no effect, as the case may be, so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done thereunder.

Except for the provisions as to copies contained in section 8, nothing contained in this Act shall be deemed to affect the duties chargeable under any enactment for the time being in force relating to court fees.

All stamps in denominations of annas four or multiples thereof shall be deemed to be stamps of the value of twenty-five paise, or, as the case may be, multiples thereof and shall, accordingly be valid for all the purposes of this Act.

The Indian Stamp Act, 1899 (Act No. 2 of 1899), in so far as it relates to the subject matter relatable to entry 44 of List III of the Seventh Schedule to the Constitution in respect of document specified in entry 91 of List I of the said Schedule, shall notwithstanding anything contained in this Act or any law for the time being in force extend, to the whole of the State of Rajasthan.

1. (1) The Indian Stamp Act, 1899, as adapted in Rajasthan under the Rajasthan Stamp Law (Adaptation) Act, 1952 (No. VII of 1952), except in so far as it relates to documents specified in entry 91 of List I in the Seventh Schedule to the Constitution of India, is hereby repealed and the provisions of the Rajasthan General Clauses Act, 1955 (Rajasthan Act 8 of 1955), shall apply to such repeal: Provided that the repeal hereby shall not affect,--
   • (i) any right, title, obligation or liability already acquired, accrued or incurred or anything done or suffered;
   • (ii) any legal proceeding or remedy in respect of any such right, title, obligation or liability; under the provisions of the enactment hereby repealed and any such proceeding may be instituted, continued and disposed of and any such remedy may be enforced as if this Act had not been passed.
2. (2) Any appointment, notification, notice, order, rule or form made or issued under the enactment hereby repealed shall be deemed to have been made or issued under the provisions of this Act, in so far as such appointment, notification, notice, order, rule or form is not inconsistent with the provisions of this Act and shall continue in force, unless and until it is superseded by an appointment, notification, notice, order, rule or form made or issued under this Act.