(a)drawing, making, issuing, endorsing or transferring, or signing otherwise than as a witness, or presenting for acceptance or payment, or accepting, paying or receiving payment of, or in any manner negotiating, and bill of exchange [payable otherwise than on demand] [Inserted by Act V of 1927, Section 5(7).] [-] [The word 'cheque' omitted by ibid.] or promissary note without the same being duly stamped; or