Indian Stamp Act 1899,

Indian Stamp Act 1899,

Section 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 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.

*Section 2 (9) “Collector”-

 (a) means, within the limits of the towns of Calcutta, Madras and Bombay, the Collector of Calcutta, Madras and Bombay, respectively, and, without those limits, the Collector of a district; and

 (b) includes a Deputy Commissioner and any officer whom 3[the 4[State Government]] may, by notification in the Official Gazette, appoint in this behalf ;