law: Indian Stamp Act, 1899 
  47. Power of payer to stamp bills and promissory notes
  
  received by him unstamped 
  When any bill of exchange 44[or promissory note]
  
  chargeable 45[with a duty not exceeding ten naye paise] is presented
  
  for payment unstamped, the person to whom it is so presented, may affix thereto
  
  the necessary adhesive stamp, and, upon canceling the same in manner
  
  hereinbefore provided, may pay the sum payable upon such bill 46[or
  
  note], and may charge the duty against the person who ought to have paid the
  
  same, or deduct it from the sum payable as aforesaid, and such bill 46[or
  
  note] shall, so far as respects the duty, be deemed good and valid:
  PROVIDED  that nothing herein contained shall relieve
  
  any person from any penalty or proceeding to which he may be liable in relation
  
  to such bill 46[or note].