27[25. (1) All Fees referred to in section 3 or chargeable under this Act, shall be collected either by receipts or stamps or through electronically or digitally or, in case of scarcity of stamps or non- availability of electronic or digital means, in cash:

Provided that fees chargeable for serving and executing processes issued by a Certificate-officer in the proceedings in execution of certificates filed for recovery of land revenue or rent may be collected in cash or through electronically or digitally.

(2) The Government may, for the purpose of sub-section (1), appoint any Scheduled Bank, mobile operator, mobile phone based financial service (MFS), authority or agent, as it deems fit, to receive such fees.

(3) When a Scheduled Bank, mobile operator, mobile phone based financial service (MFS), authority or agent receives fees through electronically or digitally, it shall grant a receipt or e-receipt accordingly.]

26. The stamps used to denote any fees chargeable under this Act shall be impressed or adhesive or partly impressed and partly adhesive, as the Government may, by notification in the official Gazette from time to time direct.

27. The Government may, from time to time, make rules for regulating

(a) the supply of stamps to be used under this Act,

(b) the number of stamps to be used for denoting any fee chargeable under this Act,

(c) the renewal of damaged or spoiled stamps, 28[***]

(d) the keeping accounts of all stamps used under this Act29[,

(e) the collection of fees through electronically or digitally, and

(f) the mode of refund of fees under section 37:]

Provided that, in the case of stamps, used under section 3 in the High Court Division, such rules shall be made with the concurrence of the Chief Justice of 30[the Supreme Court].

All such rules shall be published in the official Gazette and shall thereupon have the force of law.

28. No document for which fee is payable under this Act shall be of any validity, unless and until it is properly stamped or supported by proper receipt. But, if any such document is through mistake or inadvertence received, filed or used in any court or office without being properly stamped or supported by proper receipt, the presiding judge or the Head of the office, as the case may be, or, in the case of the High Court Division, any Judge of such court, may, if he thinks fit, order that such document be stamped or supported by receipt as he may direct; and, on such document being stamped or supported by receipt accordingly the same and every proceeding relating thereto shall be as valid as if it had been properly stamped or supported by receipt in the first instance.

29. Where any such document is amended in order merely to correct mistake and to make it conform to the original intention of the parties, it shall not be necessary to impose fresh stamp or receipt.

30. No document requiring a fee under this Act shall be filed or acted upon in any proceeding in any court or office until the stamp or the receipt has been cancelled.

Such Officer as the court or the head of the office may from time to time appoint shall, on receiving any such document, forthwith effect such cancellation by punching out 31[Shapla] so as to leave the amount designated on the stamp untouched, and the part removed by punching shall be burnt or otherwise destroyed.The receipt filed along with any document shall be cancelled with the word "Cancelled" thereon under the signature of an officer in whose office it is filed:

Provided that if any document bearing a Court-fee stamp of a design current in 32[Pakistan immediately before the twenty sixth day of March, 1971], and still current in Bangladesh is presented to the proper officer, he shall forthwith effect the cancellation by punching out the figure-head so as to leave the amount designated untouched.