AJI instruments chargeable with duty and executed by any person in the State of Kerala shall be stamped before or at the time execution.
18. ln~ll umc11Ls exccu'cd out of /ndJ'J-(1) Every instrument charge able with duty executed only out of India may be stam!)ed with in three months after it has been first received in the State of Kerala.
(2) Where any such instrument cannot, with reference to the description of stamp prescriberl 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 may by rules prescribe, with a stamp of such value as theperson so taking such instrument may require and pay for.