16. Provision of postage stamps and power to make rules as to them.—(1) The Central
Government shall cause postage stamps to be provided of such kinds and denoting such values as it may
think necessary for the purposes of this Act.
(2) The Central Government may make rules as to the supply, sale and use of postage stamps.
(3) In particular and without prejudice to the generality of the foregoing power, such rules may—
(a) fix the price at which postage stamps shall be sold;
(b) declare the classes of postal articles in respect of which postage stamps shall be used for the
payment of postage or other sums chargeable under this Act;
(c) prescribe the conditions with regard to perforation, defacement and all other matters subject
to which postage stamps may be accepted or refused in payment of postage or other sums;
(d) regulate the custody, supply and sale of postage stamps;
(e) declare the persons by whom and the terms and conditions subject to which postage stamps
may be sold; and
(f) prescribe the duties and remuneration of persons selling postage stamps.
17. Postage stamps to be deemed to be stamps for the purpose of revenue.—3
[(1)] Postage
stamps provided under section 16 shall be deemed to be stamps issued by Government for the purpose of
revenue within the meaning of the Indian Penal Code (45 of 1860) and, subject to the other provisions of
this Act, shall be used for the prepayment of postage or other sums chargeable under this Act in respect of
postal articles, except where the Central Government directs that prepayment shall be made in some other
way.
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[(2) Where the Central Government has directed that prepayment of postage or other sums
chargeable under this Act in respect of postal articles may be made by prepaying the value denoted by the
1. Subs. by the A.O. 1950, for “Her Majesty’s”.
2. Subs. by Act 25 of 1950, s. 11 and the Fourth Schedule, for “the States”.
3. Section 17 re-numbered as sub-section (1) thereof by Act 16 of 1924, s. 2.
4. Ins. by s. 2, ibid.
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impressions of stamping machines issued under its authority, the impression of any such machine shall
likewise be deemed to be a stamp issued by Government for the purpose of revenue, within the meaning
of the Indian Penal Code (45 of 1860).]