s 82 Rules
The Minister of Finance may make rules— (a) to prescribe the revenue stamps to be issued under this Act for the payment of stamp duty, to provide for matters relating to the issue and validity of such stamps, and to regulate the supply and sale of stamps, including revenue stamps, the persons by whom alone such sale is to be conducted, and the duties and remuneration of such persons; (b) providing for the payment by means of impressed stamps of the duties chargeable upon any of the instruments specified in the First Schedule and prescribing the manner of denoting such payment; (c) generally for carrying out the purposes of this Act.