Section 115: Power to make regulations relating to stamp duties.

In addition to the powers conferred on him by sections 15 and 105 of this Act the President and the Governor of a State may make regulations relating-(a) to the custody of the dies to be used under this Act;
(b) to the circumstances in which allowance shall be made for spoiled stamps:
(c) to the accounting for the revenue derived from stamp duties;
(d) to the substitution of adhesive stamps for impressed stamps, or of impressed stamps for adhesive stamps, or of revenue stamps for postage and revenue stamps;
(e) to the manner in which and the persons by whom impressed stamps shall be affixed to documents; and
(f) to the further and better carrying into effect of the objects and purposes of this Act.