Section 26: Stamps to be impressed or adhesive.

The stamps used to denote any fees chargeable under this Act shall be impressed or adhesive, or pertly impressed and partly adhesive, as the appropriate Government may, by notification in the Official Gazette, from time to time direct.

STATE AMENDMENT Jammu and Kashmir and Ladakh (UTs).— Section 26 shall be numbered as sub-section (1) thereof, and after sub-section (1) so renumbered, insert the following sub-section, namely:—

(2) For the purposes of sub-section (1), and section 25, ―stamp‖ means any mark, seal or endorsement by any agency or person duly authorised by the Appropriate Government, and includes an adhesive or impressed stamp, for the purposes of court fee chargeable under this Act.

Explanation:—―impressed stamp‖ includes impression by a franking machine or another machine, or a unique number generated by e-stamping or similar software, as the Appropriate Government may, by notification in the official Gazette, specify‖. [Vide the Jammu and Kashmir Reorganization (Adaptation of Central Laws) Order, 2020, notification No. S.O. 1123(E) dated (18-3-2020).]