18. Provision for cases in which improper description of stamp 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 where the stamp borne on the instrument in a postage stamp and the proper description of stamp is a stamp bearing the words "Indian Revenue" or the words "Revenue B. & O." or the words "Bombay 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] [Substituted by Notification No. 3, dated 31.3.1934.]
