11. Certain instruments to be stamped with impressed labels.
(1)Instruments executed out of West Bengal and requiring to be stamped after their receipt in West Bengal other than instruments which, under section 11 or 12, may be stamped with adhesive stamps, shall be stamped with impressed labels.(2)Where any such instrument as aforesaid, is taken to the Collector under section 18, sub-section (2), the Collector, unless he is himself the Proper Officer, shall send the instrument to the Proper Officer. remitting the amount of duty paid in respect thereof and the Proper Officer shall stamp the instrument in the manner prescribed by rule 10 and return it to the Collector for delivery to the person by whom it was produced.
