Section 26. Documents executed out of India.

When a document purporting to have been executed by all or any of the parties out of 1[India] is not presented for registration till after the expiration of the time hereinbefore prescribed in that behalf, the registering officer, if satisfied-- (a) that the instrument was so executed, and (b) that it has been presented for registration within four months after its arrival in 1[India], may, on payment of the proper registration-fee accept such document for registration.