Section 115 Stamp Duties Act

Section 115 of Stamp Duties Act 1939 is about Power to make regulations relating to stamp duties. It provides as follows:

In addition to the powers conferred on him by sections 15 and 105 of this Act the President and the Governor of a State may make regulations relating-
(a) to the custody of the dies to be used under this Act;

(b) to the circumstances in which allowance shall be made for spoiled stamps:

(c) to the accounting for the revenue derived from stamp duties;

(d) to the substitution of adhesive stamps for impressed stamps, or of impressed stamps for adhesive stamps, or of revenue stamps for postage and revenue stamps;

(e) to the manner in which and the persons by whom impressed stamps shall be affixed to documents; and

(f) to the further and better carrying into effect of the objects and purposes of this Act.

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