14.
| (1) For the purposes of determining the stamp duty payable on documents presented or filed in
| | (a) any civil proceedings instituted in the Supreme Court or the Court of Appeal or a District Court; or | | |
| | (b) any admiralty proceedings instituted in the High Court, the value of such proceedings shall, unless otherwise provided in this or any other enactment,
| | | (i) be the amount of the debt, demand or damages claimed in the proceedings; |
| (ii) where the proceedings relate to the right, title or interest in land, be the value of such land; |
| (iii) in any other case, be five thousand rupees. |
|
|
|
| (2) The total stamp duty chargeable in respect of the documents filed in any proceedings in any court shall not exceed the aggregate of the stamp duty chargeable on the first ten documents filed by each party to the proceedings. |
|
|
Sri Lanka Consolidated Acts