5. Provision of sale of Stamp:

Government of Nepal may by a Notification published in the Nepal Gazette, make provision on commission to any person if such person purchases the Stamps.

(2) If there exists a situation under which the Stamp required to be affixed pursuant to this Act is not available or any document to which the stamp has to be affixed does not have appropriate space and if the document to which the Stamp has to be affixed is accompanied by a receipt received upon paying the amount …………………… required for
the Stamp to the local Land Revenue Office or Nepal Rastra Bank, it shall be deemed as if the Stamp were affixed thereto, for purposes of this Act.

(3) ……………. If any person comes to pay the amount for the Stamp duties to the local Land Revenue Office and to the Nepal Rastra Bank, the amount has to be received and due receipt thereof shall be given; and the Land Revenue Office has to debit the amount so received to a separate book of account and has to pay such amount to the Tax
Office at the expiration of the current fiscal year (Saal Tamami)