9. Section 55 of the principal enactment is hereby amended as follows:-
| (1) by the repeal of sub-section (1) of that section, and the substitution therefor, of the following new sub-section:-
| | "(1) If any instrument chargeable with stamp duty is executed in Ceylon and is not duly stamped, then, every person who, under the provisions of this Ordinance, is liable to pay the stamp duty or to bear the expenses of providing the proper stamps, as the case may be, shall be liable to pay to the Commissioner the stamp duty and any penalty attached to the non-payment of such duty: | | |
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| (2) in sub-section (2) of that section, by the substitution, for the words " every person in Ceylon who has executed the instrument and every person in Ceylon using the instrument in any way ", of the words " every person in Ceylon who has been a party to the instrument "; |
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| (3) by the repeal of sub-section (3) of that section; and |
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| (4) by the insertion, immediately after subsection (4) of that section, of the following new sub-section:-
| | " (5) An executor of a deceased person shall be liable to do all such acts, matters and things as such deceased person would be liable to do under this Ordinance if he was alive, and shall be chargeable with stamp duty with which such deceased person would be chargeable if he was alive in respect of all instruments to which such deceased person was a party prior to the date of the death of such person: | | |
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Sri Lanka Consolidated Acts