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(1) Every instrument chargeable with duty executed only out of 2[India], and not being a bill of exchange 3*** or promissory note, may be stamped within three months after it has been first received in 2[India]. (2) Where any such instrument cannot, with reference to the description of stamp prescribed therefore, be duly stamped by a private person, it may be taken within the said period of three months to the Collector, who shall stamp the same, in such manner as the 1[State Government] may by rule prescribe, with a stamp of such value as the person so taking such instrument may require and pay for.
<span style="margin-left:15px;"></span>(1) Every instrument chargeable with duty executed only out of <sup>2</sup>[India], and not being a bill of exchange <sup>3</sup>*** or promissory note, may be stamped within three months after it has been first received in <sup>2</sup>[India].<br> <span style="margin-left:15px;"></span>(2) Where any such instrument cannot, with reference to the description of stamp prescribed therefore, be duly stamped by a private person, it may be taken within the said period of three months to the Collector, who shall stamp the same, in such manner as the <sup>1</sup>[State Government] may by rule prescribe, with a stamp of such value as the person so taking such instrument may require and pay for.<br>