| (a) | - | drawing, making, issuing, endorsing or transferring, or signing otherwise than as a witness, or presenting for acceptance or payment, or accepting, paying or receiving payment of, or in any manner negotiating, any bill of exchange payable otherwise than on demand or promissory note without the same being duly stamped; or |
| (b) | - | executing or signing otherwise than as a witness any other instrument chargeable with duty without the same being duly stamped; or |
| (c) | - | voting or attempting to vote under any proxy not duly stamped, |