Section 18 of The Indian Stamp Act 1899
18. Instruments other than bills, and notes executed out of 1India - (1) Every instrument chargeable with duty executed only out of 2[India], and not being a bill of exchange, * * 4 * or promissory note, may be stamped within three months after it has been first received in 2[the States].
(2) Where any such instrument cannot, with reference to the descripttion 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.
1Substituted for the words “Collecting Government” by the Adaptation of Laws Order, 1950, (First Schedule).
2Substituted by Parliament Act No. 43 of 1955, section 2, for the words “the States” which were substituted for the words “the Provinces” by the Adaptation of Laws Order, 1950. The words the “Provinces” had been substituted for the words “British India” by the Indian Independence (Adaptation of Central Acts and Ordinances) Order, 1948, section 3(2).
3Substituted for the words “the Provinces” by virtue of change made in the section.
4The word “cheque” was omitted by Act 5 of 1927, section 5(3) and (4), respectively.