18. Instruments other than bills and notes executed out of [India] [Substituted by Act 43 of 1955, Section 2, for "the States" (w.e.f. 1.4.1956).].
(1)Every instrument chargeable with duty executed only out of India, and not being a bill of exchange [*] [The word "cheque" omitted by Act 5 of 1927, Section 5.] or promissory note, may be stamped within 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).](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 [State Government] [Substituted by A.O.1950, for "collecting Government" .]may by rule prescribe, with a stamp of such value as the person so taking such instrument may require and pay for
