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, Section 37 the Collector may, on payment of the duty with which the instrument is chargeable, certify by an endorsement that it is duly stamped.[Provided that where the stamp borne on the instrument is a postage stamp and the proper description of stamp is a stamp bearing the words "Indian Revenue" 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.][This Proviso substituted for the old one by Government of India Notification No. 3 Stamps dated 31st March, 1943. The old Proviso read as; "Provided That, if application is made within three months of the execution of the instrument and the Collector is satisfied that the improper description of stamp was used solely on account of the difficulty or inconvenience of procuring one of the proper description he may remit the further payment of duty prescribed in this rule:]
