21.
| (1) Any agreement or contract for the conveyance or transfer
| | (a) of any business or share in any business ; or | | |
| | (b) of any other property except
| | | (i) immovable property; or |
| (ii) property situated outside Sri Lanka; or |
| (iii) goods, wares or merchandise; or |
| (iv) stock, shares, or marketable securities, |
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| (2) Where stamp duty has been duly paid in conformity with subsection (1) on an agreement or contract, the conveyance or transfer made in pursuance thereof shall be chargeable with a stamp duty of ten rupees and the Commissioner-General on application made in that behalf shall by endorsement denote the payment of the ad valorem duty on the conveyance or transfer upon production of the agreement or contract duly stamped. |
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Sri Lanka Consolidated Acts