Government of West Bengal by notification no. 151 FT dt. 17.1.94 has made the said rules in supersession of all previous rules and orders on the subject issued by the Government of Bengal.
Some of the important provisions of the said rules are :-
1) Description of stamps – impressed stamps and adhesive stamps
2) Impressed Stamps – Proper Officer, mode of affixing and impressing labels etc.
3) Use of adhesive stamps – on certain instruments, court fee stamps in certain cases, mode of cancelling "share transfer" stamps, special adhesives stamps to be used in certain cases etc.
4) Refund or renewals – Contents of application, Register of application, procedure after receipt of application, powers of the Collector to examine such applications, procedures when stamp is purchased in different districts, circumstances under which application may be struck off and the stamps destroyed, cancellation of stamps after grant of refund etc.
The Directorate has issued notification for the use of Serialized Authenticated Bank Receipts introducing another mode of payment of stamp duty with the help of SABR in lieu of non-judicial stamp paper valued above Rs.5000/-. The SABR will be supplied by the State Bank of India ’s different branches to the registrant public.