(3)Any instrument upon which an endorsement has been made under this section, shall be deemed to be duly stamped or not chargeable with duty, as the case may be, and, if chargeable with duty, shall be receivable in evidence or otherwise, and may be acted upon and registered as if it had been originally duly stamped:Provided that nothing in this section shall authorise the Collector to endorse(a)any instrument executed or first executed in [India] [Substituted by Act 43 of 1955, Section 2, for "the States" (w.e.f. 1.4.1956).] and brought to him after the expiration of one month from the date of its execution or first execution, as the case may be;(b)any instrument executed or first executed out of [India] [Substituted by Act 43 of 1955, Section 2, for "the States" (w.e.f. 1.4.1956).] and brought to him after the expiration of three months after it has been first received in [India] [Substituted by Act 43 of 1955, Section 2, for "the States" (w.e.f. 1.4.1956).]; or(c)any instrument chargeable [with a duty not exceeding ten naye paise] [Substituted by Act 19 of 1958, Section 4, for "with the duty of one anna or half an anna" (w.e.f 1.10.1958).] or any bill of exchange or promissory, note, when brought to him, after the drawing or execution thereof, on paper not duly stamped
