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Such duties are paid by the persons, who are required to pay as per Section 30 of Karnataka Stamp Act, 1957, by either using impressed stamp paper of proper HM Revenue & Customs Guidance Manuals: Stamp Duty Land Tax. Manual containing guidance intended for use by staff of HM Revenue & Customs when dealing with Stamp Stamp Duty Manual. Introduction Introduction This manual is currently unavailable as it is being updated. Part 01 - Section 1Interpretation THE TAMIL NADU STAMP MANUAL. Proper Stan?p-duty. Description of Instrument,. 35. LEASE-cont. Act and are liable to stamp-duty under Article 35.REVENUE AUDIT MANUAL on. (STAMP DUTY). (Issued by the authority of the Principal Accountant General, Himachal Pradesh under.