(1) Every instrument chargeable with duty executed out of the State and not being a bill of exchange, or promissory note, may be stamped within three months after it has been first received in the State.
(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 State Government may by rule prescribe, with a stamp of such value as the person so taking such instrument may require and pay for.
(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 State Government may by rule prescribe, with a stamp of such value as the person so taking such instrument may require and pay for.
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More sections of this act
Section 1 · Short title, extent and commencementSection 2 · DefinitionsSection 3 · Instrument chargeable with dutySection 4 · Payment of stamp duty in cashSection 5 · Several instruments used in single transaction of sale, mortgage, agreement or any other document (memorandum etc.) relating to the deposit of title deeds or settlementSection 6 · Instrument relating to several distinct mattersSection 7 · Instruments coming within several descriptions in the ScheduleSection 8 · Payment of duty on copies, counterparts or duplicates when that duty has not been paid on the principal or original documentIndia Code, Government of India. Text fetched 24 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.