Section 13. Instruments stamped with impressed stamps how to be written

Every instrument written upon paper stamped with an impressed stamp shall be written in such manner that the stamp may appear on the face of the instrument and cannot be used for or applied to any other instrument. Explanation 1- Where two or more sheets of paper stamped with impressed stamps are used to make up the amount of duty chargeable in respect of any instrument, either a portion of such instrument shall be written on each sheet so used, or the sheet on which no such portion is written shall be signed by the executant or one of the Executants, with an endorsement indicating that the sheet is attached to another sheet on which the instrument is written. Explanation 2- Where a single sheet of paper, not being paper bearing an impressed hundi-stamp, is insufficient to admit the entire instrument being written on the side of the paper which bears the stamp so much plain paper may be sub-joint thereto as may be necessary for completing the writing of such instrument, provided that in every such case, a substantial part of the instrument is written on the sheet which bears the stamp before any part is written on the plain papers sub-joined.