Legality of a printed receipt

Payment of stamp duty is mandated by Indian Stamp Act, and the quantum of stamp duty various from state to state. If revenue stamp is not affixed and not cancelled by way of payee signing across it  in respect of money transactions >Rs.5000, then such receipt can not be produced in evidence in a court of law. Authorities, other than courts, are mandated by the said act to impound such unstamped documents and send them to the concerned district collectors for collection of proper stamp duty with penalty.

please insert the words Authorities, other than courts, to whom such unstampted documents are poduced, are mandated....etc.

 Thank you sir,

But for online transactions no manual stamped receipt is issued. Only an online receipt is issued. Is this illegal then? Is this not address in cyber law?

If this is admissible then why should this not be replicated for physical transactions where cheque/cash is transferred from one person to another?