s 40 Time of stamping after adjudication
When the opinion of the Collector with respect to the amount of duty with which an instrument is chargeable has been required, the instrument shall be stamped in accordance with the assessment of the Collector within fourteen days after notice of the assessment, and in the case of an application to the High Court under section 39 within fourteen days after the issue of the order of the Court, or within such further period, in either case, as the Collector when giving notice of assessment or the Court when making the order, may specify: Provided that the said period of fourteen days or any further period specified by the Collector or the Court may, on application made before the period or further period expires, be extended or further extended by the Collector or the Court, as the case may be.