Sri Lanka Consolidated Acts

Stamp Duty Act (No. 43 of 1982)

TABLE OF PROVISIONS

           Long Title

   1.	   Short title and date of operation  
   2.	   Instruments chargeable with duty  
   3.	   Instruments relating to several distinct matters  
   4.	   Other enactments saved  
   5.	   Exemptions  
   6.	   Time and mode of paying stamp duty  
   7.	   Cancellation of adhesive stamps  
   8.	   Only one instrument to be on a piece of stamped paper  
   9.	   How instruments effecting exchange are to be stamped  
   10.	   Contracts, effected by correspondence  
   11.	   Documents in legal proceedings  
   12.	   Stamping of duplicate of certain instruments  
   13.	   Composition of stamp duty payable on certain instrument  
   14.	   Value of suits  
   15.	   Valuation stamp duty  
   16.	   How certain bonds or mortgages are to be charged  
   17.	   Instruments reserving interest  
   18.	   How consideration consisting of periodical payments to be charged  
   19.	   Stamp duty where value of subject matter is indeterminate  
   20.	   Drawing several instruments to avoid duty  
   21.	   Certain agreements to be chargeable with same ad valorem duty  
   22.	   Conditions affecting instruments of conveyance  
   23.	   Obligation to give receipts in. certain  
   24.	   Duty by whom payable  
   25.	   Liability at other parties for stamp duty  
   26.	   Liability when company is wound up  
   27.	   Power of certain officers to impound and examine instruments  
   28.	   Impounded instruments to be transmitted to the Commissioner-General  
   29.	   Instruments not duly stamped by accident produced voluntarily  
   30.	   The Commissioner-General to deal with impounded instruments  
   31.	   Endorsement of instrument on which duty has been paid  
   32.	   Non-liability for loss of instruments sent  
   33.	   Admissibility of instruments  
   34.	   Effect of non-compliance with this Act in ease of certain bills of exchange  
   35.	   One bill only of a set need be stamped  
   36.	   Admissibility of receipts in certain cases  
   37.	   Power of payer to stamp bills, promissory notes, cheques received by him unstamped  
   38.	   Adjudication as to proper stamp duty  
   39.	   Endorsement by Assessor  
   40.	   Appeals to the Commissioner General  
   41.	   Appeal to the Board of Review  
   42.	   Amount when final  
   43.	   Appeal on a question of law to the Court of Appeal and to the Supreme Court  
   44.	   Duty to include penalties, fines amp;c  
   45.	   Provisions regarding payments of stamp duty amp;c  
   46.	   Duty to be a first charge  
   47.	   Notice to defaulter  
   48.	   Recovery of duty by seizure and sale  
   49.	   Proceedings for recovery before a Magistrate  
   50.	   Recovery of duty out of debts amp;c  
   51.	   Recovery of amount from persons leaving Sri Lanka  
   52.	   Use of more than one means of recovery  
   53.	   Power to obtain information for the recovery of duty  
   54.	   Allowances for unused and spoiled stamps  
   55.	   Stamp duty or penalty paid inadvertently  
   56.	   Penalty for executing, amp;c. instruments not duly stamped  
   57.	   Penalty for issue of share certificate or warrant not duly stamped  
   58.	   Notary public failing to act in accordance with provisions of this Act  
   59.	   Penalty for defrauding State  
   60.	   Amount of stamp duty or penalty to be payable notwithstanding any proceeding for penalties amp;c  
   61.	   Institution of prosecutions  
   62.	   Power of the Commissioner-General to compound offences  
   63.	   Officers  
   64.	   Signature, service and validity of notice  
   65.	   Exercise of discretions in regard to penalties  
   66.	   Persons paying duty or penalty-may recover same in certain instances  
   67.	   Orders  
   68.	   Stamp Ordinance Chapter 247) not to apply to instruments executed on or after the appointed date  
   69.	   Regulations  
   70.	   Amendments to certain enactments  
   71.	   Interpretation