Stamps (Amendment) Act (No. 11 of 1963)

Sri Lanka Consolidated Acts

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Stamps (Amendment) Act (No. 11 of 1963) - Sect 15

Amendment of Part I of Schedule A to the principal enactment.[ 11, 16 of 1958.]

15. Part I of Schedule A to the principal enactment is hereby amended as follows:-

(1) in item 1 of that Part, by the substitution, for the figures "0.6" appearing in the column headed "Duty", of the figures "0.10";

(2) in item 4 of that Part, by the substitution, for the figures "0.50" appearing in the column headed "Duty", of the figure "1.0";

(3) in item 8 of that Part-

	(i) by the substitution, for the figures "0.25" appearing in the column headed "Duty", of the figures "0.50",

	(ii) by the substitution, for the figures "0.50" appearing in the column headed "Duty", of the figures "0.1.0",

	(iii)by the substitution, for the figures "0.75" appearing in the column headed "Duty", of the figures "1.50",

	(iv)by the substitution, for the figures "1.0" appearing in the column headed "Duty", of the figures "2.0",

	(v) by the substitution, for the figure " 1.25" wherever those figure collectively appear in the column headed "Duty" of the figure "2.50",

	(vi) by the substitution, for the figures "2.50" appearing in the column headed "Duty", of the figures "5.0",

	(vii) in the proviso to that item, by the substitution, for the words " ten rupees.", of the words " fifteen rupees.";

(4) in item 14 of that Part, by the substitution in paragraph (b) of the exemptions set out under that item, for all the words from " on Ceylon, or" to the end of that paragraph, of the words " to be drawn out of, and to be payable in, Ceylon." ;

(5) in item 15 of that Part, by the substitution, for the figures " 0.25" appearing in the column headed " Duty ", of the figures " 1. 0 " ;

(6) in item 17 of that Part, by the substitution, for the figures " 0. 6" appearing in the column headed " Duty ", of the figures " 0.10 " ;

(7) in item 23 of that Part-

(a) in sub-paragraph (b) of paragraph (1) of that item-

(i) by the substitution, for the words and figures " Every further Rs. 500 or part thereof", of the words and figures " Over Rs. 1,000 and not over Rs. 15,000, for every Rs. 500 or part thereof " ; and

(ii) by the addition, at the end of that sub-paragraph, of the following :-

(b) in paragraph (2) of that item, by the substitution, in the proviso to that paragraph,-

(i) for the figures " 0.50 ", of the figures " 1. 0 " ;

(ii) for the figures " 1.50 ", of the figures " 2. 0 " ;

(iii) for the figures " 3. 0 ", of the figures " 4. 0 " ;

(iv) for the figures " 4.50 ", of the figures " 6. 0 " ;

(v) for the figures " 6. 0 ", of the figures

(vi) for the figures " 7.50", occurring immediately below the figures " 6. 0 ", of the figures " 10. 0 " ;

(vii) for the figures " 15. 0 ", of the figures " 20. 0 " ; and

(viii) for the figures " 7.50 ", occurring at the end of that proviso, of the figures " 10. 0 " ;

	(c) in paragraph (3) of that item, by the addition, at the end of that paragraph, of the following proviso : -

	(d) in paragraph (8) of that item by the substitution, in sub-paragraph (ii) of that paragraph, for the figures " 15 ", of the figures " 20 " ; and

	(e) in paragraph (12) of that item by the substitution, for the words "such property. ", of the following : -

(8) in item 27 of that Part by the substitution, for the proviso to that item, of the following proviso :-

(9) in item 29 of that Part, by the addition, at the end of that item, of the following paragraph : -

	" (3) Where the deed or instrument referred to in any of the preceding paragraphs (1) and (2) is in reality a deed or instrument of gift, the duty shall be the same as on a gift of a value equal to the value of the property of the greatest value as set forth in such deed or instrument." ;

(10) in item 31 of that Part, by the substitution, for the figures " 0. 6" appearing in the column headed " Duty ", of the figures " 0.50 " ;

(11) by the substitution, for item 32 thereof, of the following item : -

"32.

(1) Gift or deed of gift of any property-

(2) Except in any case where different allotments are treated and described as one property, and from their situation as respects each other can be included in one survey, a gift or deed of gift affecting more than one land shall be liable to further duty as follows : -

(12) in item 36 of that Part, by the substitution, for the figures " 0. 6" appearing in the column headed " Duty ", of the figures " 0.10 " ;

(13) in item 37 of that Part-

	(i) in paragraph (1) of that item by the substitution, for the figures " 5. 0 " appearing in the column headed " Duty", of the figures " 10. 0 ", and

	(ii) in paragraph (2) of that item by the substitution, for the figures " 2.50" appearing in the column headed " Duty ", of the figures " 5. 0 " ;

(14) in item 42 of that Part, by the substitution, for the figures " 10. 0 " appearing in the column headed " Duty ", of the figures " 50. 0 " ;

(15) in item 49 of that Part by the substitution, for the figures " 0. 6 " appearing in the column headed " Duty ", of the figures " 0. 10 " ; and

(16) in item 52 of that Part, by the substitution, for the figures " 0. 6" appearing in the column headed " Duty ", of the figures " 0. 50 ".

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