(2)Where any such instrument cannot, with reference to the description of stamp prescribed therefor, 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 Government] [In section 9, 10, 16, 18, 26, 33(3), 37, 49, 57, 70(1), 75, 76-A and 78 for the words 'High Highness' the words 'the Government' substituted by Act X of 1996.] may by rule prescribe, with a stamp of such value as the person so taking such instrument may require and pay for.
