s 45 Power of drawee to stamp bills or cheques
(1) Where any cheque, is presented for payment unstamped, the person to whom it is so presented may affix thereto the proper adhesive stamp, and upon cancelling the same in manner hereinbefore provided, may pay the sum payable upon such cheque 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 cheque shall, so far as respects the duty, be deemed good and valid. (2) Nothing herein shall relieve any person from any penalty or proceeding to which he may be liable in relation to such cheque.