Who may make rules generally to carry out the purposes of the Indian Stamp Act, 1899?

Section 75 delegates general rule-making power to the State Government to carry out the Act’s purposes. The State legislature enacts legislation but is not the rule-making authority named in this provision. Separate provisions conferring specified powers on the Central Government do not displace this general delegation.

Current law: The Finance Act 2019 inserted section 73A, authorizing Central Government rules for the specified implementation matters under sections 9A and 9B. That special central power is distinct from the general State Government rule-making power in section 75, which remains the answer to this question.