Hi,
Could someone help me out as to what is the difference between adhesive stamps and special adhesive stamps under Kerala Stamp Act, 1959? Also by what notification is the usage of special adhesive stamps brought forth.
Also, in Kerala for stamping of agreements, there is wide-spread practice of usage of adhesive/special adhesive stamps. However under the relevant provisions of the Act and the Rules (s.12 of Act and R.12 of the Rules), we can see that agreements [under Article 5(c)] cannot be stamped using adhesive stamps. Is there a notification validating such practice or if not, how is this being followed very commonly.