18. Provision for cases in which improper description of stamp is used.
- When an instrument bears a stamp of proper amount, but of improper description, the Collector may on payment of the duty with which the instrument is chargeable, certify by endorsement that it is duly stamped :Provided that waste the stamp borne on the instrument is a postage stamp and the proper description of stamp is stamp a bearing the words "India Revenue" or is a stamp bearing the title or name of any of the Rulers of the merged territories, the Collector shall so certify if the instrument was executed before, and shall not so certify if it was, executed on or after the 1st April, 1935 or the 31st March, 1950, as the case may be.
