Section 18: Instruments other than bills and notes executed out of the Union territory of Jammu and Kashmir.
The Stamp Act, 1977 (1920 A. D.)Union territory Act of Jammu and Kashmir · Act 40 of 1977
(1) Every instrument chargeable with duty executed only out of the [Union territory of Jammu and Kashmir], and not being a bill of exchange [*] or promissory note, may be stamped within three months after it has been first received in the [Union territory of Jammu and Kashmir].
(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 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.