Section 36
Adm1ssz-t1 of zmptoperlu stamped wstrumenl1-The Government may make rules providing that, where an instrument bears a 5tamp of sufficient amount but of improper desct iption, it may, on payment uf the duty with which the same is chargeable, be certified to be duly stamped, and any instrument so certified shall then be deemed to have been duly stamped as from the date of its execution.