17. Postage stamps deemed to be stamps for purpose of revenue

Postage stamps provided under section 16 are deemed for the purposes of the Penal Code (Chapter 22) to be stamps issued by the

Government for the purpose of revenue and subject to the provisions of this

Act and to any rules made thereunder, shall be used for the prepayment of postage or other fees or sums chargeable under this Act in respect of postal articles, except where the Minister, with the approval of His Majesty the

Sultan and Yang Di-Pertuan, directs that prepayment shall be made in some other way.