287 Form of stamps to be used
(1) An instrument that is required to be stamped by this Act is to be
stamped by means of an impressed stamp.
(2) However, another form of stamping may be used if its use is
authorised by this Act or the Chief Commissioner.
(3) Without limiting subsection (2), the Chief Commissioner may
approve arrangements for the stamping of an instrument by means of the
endorsement on the instrument of a number, or other information, issued by the
Chief Commissioner in respect of the instrument (as referred to in section