law: Indian Stamp Act, 1899 
  10. Duties how to be paid 
  (1) Except as otherwise expressly provided in this Act, all
  
  duties with which any instruments are chargeable shall be paid, and such
  
  payment shall be indicated on such instruments by means of stamps- 
  (a) according to the provisions herein
  
  contained; or
  (b) when no such provision is applicable
  
  thereto, as the 6[State Government] may by rule direct.
  (2) The rules made under sub-section (1) may, among other
  
  matters, regulate,- 
  (a) in the case of each kind of instrument-the
  
  description of stamps which may be used;
  (b) in the case of instruments stamped with
  
  impressed stamps-the number of stamps which may be used;
  (c) in the case of bills of exchange or
  
  promissory notes 32[* * *] the size of the paper on which they are
  
  written.