Instruments Other Than Bills and Notes Executed Out of the Union Territory of Jammu and Kashmir.

(1) Every instrument chargeable with duty executed only out of the ¹[Union territory of Jammu and Kashmir], and not being a bill of exchange ²[*] or promissory note, may be stamped within three months after it has been first received in the ¹[Union territory of Jammu and Kashmir].

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(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 ³[the Government of the Union territory of Jammu and Kashmir] may by rule prescribe, with a stamp of such value as the person so taking such instrument may require and pay for.