Section 4. Payment of stamp duty in cash

2(1) Notwithstanding anything contained in section 10,- (i) any instrument chargeable with the stamp duty may be executed on an unstamped paper; and (ii) The stamp duty chargeable on such instrument may be paid or collected in such manner as the State Government may prescribe by rules. (2) The registering officer or any other officer authorized by the State Government shall, on production of such proof of payment of stamp duty under clause (ii) of sub-section (1) as the State Government may prescribe by rules, endorse on the instrument the amount of stamp duty so paid in such manner as the State Government may prescribe by rules. (3) An instrument endorsed under sub-section (2) shall be deemed to be duly stamped under this Act and may be used or acted upon as such to all intents and for all purposes. 3[4-A. Rounding off of fractions in duty, fee or surcharge payable or allowances to be made. - In determining the amount of duty, surcharge or fee payable, or of the allowances to be made, under this Act, any fraction of one rupee, equal to or exceeding fifty paise shall be rounded off to the next one rupee, and any fraction of less than fifty paise shall be disregarded.]