When the instruments may be stamped with adhesive stamps, under the Indian Stamps Act, 1899? When and by whom such adhesive stamps may be cancelled ?

Section 11 of the Indian Stamp Act, 1899 provides that the following instruments may be stamped with adhesive stamps, namely - instruments chargeable with a duty not exceeding 10 nayae paise except parts of bills of exchange payable otherwise than on demand and drawn in sets; bills of exchange and promissory notes drawn or made out of India; entry as an advocate, vakil or attorney on the roll of a High Court; notarial acts; and transfers by endorsement of shares in any incorporated company or other body corporate. Section 12(1)(a) of the Indian Stamp Act, 1899, provides that any the person affixing any adhesive stamp to any instrument chargeable with duty which has been executed by another person shall, when affixing such stamp cancel the same so that it cannot be used again. Under Section 12(1)(b), an obligation has been imposed on person executing any instrument on any paper bearing an adhesive stamp, to cancel the stamp, if such cancellation has not been done, at the time of such execution. Under Section 12(2) of the Indian Stamp Act, 1899, any instrument bearing an adhesive stamp which has not been cancelled, so that it cannot be used again is deemed to be unstamped.