Stamp Duties Act

1. Short title.
2. Interpretation
PART I – Provisions Applicable to Instruments Generally
Charge of Duty upon Instruments
3. Charge of duties in Schedule.
4. Stamping and collection of duties on corporate instruments.
Appointment of Commissioners
6. Commissioners of stamp duties.
7. Discontinuance and issue of dies.
8. Instruments to be separately charged with duty in certain cases.
9. Facts and circumstances affecting duty to be set forth in instrument
10. Mode of circulating ad valorem duty in certain cases.
Use of Adhesive Stamps

11. Cancellation of adhesive stamps.
12. Proper time for stamping instruments.
13. Penalty for fraud in relation to adhesive stamps.
Appropriated Stamps

14. Appropriated stamps.
Adjudication by a Commissioner

15. As to denoting certificate.
16. The commissioner may be required to express his opinion as to duty.
17. The commissioner may call for and refuse to proceed without evidence.
18. Persons authorised to take declarations and affidavits.
19. Effect of assessment by commissioner and payment of duty in accordance therewith.
20. Two commissioners not to adjudicate on same instrument.
21. Persons dissatisfied may appeal.
22. Terms upon which instruments not duly stamped may be received in evidence.
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Stamp Duties Act 1939

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