2. There shall be charged on
| (a) every instrument which is executed, drawn or presented in Sri Lanka; |
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| (b) every document presented or filed, in civil proceedings instituted in the Supreme Court or the Court of Appeal or a District Court or in admiralty proceedings instituted in the High Court; |
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| (c) every bill of exchange, cheque or promissory note drawn outside Sri Lanka and accepted or paid or presented for acceptance or payment or endorsed, transferred or otherwise negotiated in Sri Lanka; |
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| (d) every instrument (not being a bill of exchange, cheque or promissory note) executed outside Sri Lanka and received in Sri Lanka, being an instrument which relates to any property situated, or any matter or thing done, or to be done, in Sri Lanka. |
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Sri Lanka Consolidated Acts