Stamp Act, 1899 — section 18

18. Instruments other than bills and notes executed out of Pakistan..—(1) Every instrument chargeable with duty executed only out of 2[Pakistan], and not being a bill of exchange, 3 * or promissory note, may be stamped within three months after it has been first received in 2 [Pakistan].

(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 the l[provincial Government] may by rule prescribe, with a stamp of such value as the person so taking such instrument may require and pay for.