Instruments Executed out of India
(1) Every instrument chargeable with duty executed only out of India may be stamped within three months after it has been first received in the1[State of Karnataka.]
(2) Where any such instrument cannot, with reference to the description of stamp, prescribed therefor, by duly stamped by a private person, it may be taken within the said period of three months to the2[Deputy Commissioner] who shall stamp the same, in such manner as the Government may by rule prescribe, with a stamp of such value as the person taking such instrument may require and pay for.
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1. Adapted by the Karnataka Adaptations of Laws Order, 1973 dated 11-1-1973.
2. Substituted by Act No. 29 of 1962, w.e.f. 1-10-1962 for the expression "Collector"