(3)[Subject to the provisions of Chapter VI, any instrument] [Substituted by Act No. XII of 2011, dated 25th April, 2011.] upon which an endorsement has been made under this section, shall be deemed to be duly stamped or not chargeable with duty, as the case may be; and if chargeable with duty, shall be receivable in evidence or otherwise, and may be acted upon and registered as if it had been originally duly stamped:Provided that nothing in this section shall authorise the Collector to endorse-(a)any instrument executed or first executed in the State and brought to him after the expiration of one month from the date of its execution or first execution, as the case may be; or(b)any instrument executed or first executed out of the State and brought to him after the expiration of three months after it has been first received in the State.
