Sri Lanka Consolidated Acts

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Stamp Duty Act (No. 43 of 1982) - Sect 22

Conditions affecting instruments of conveyance

22.
(1) Every person drawing, making, executing or attesting any instrument chargeable with stamp duty shall set out therein, the full names and addresses of the parties to such instrument, the consideration, the date and manner of payment and all other facts and circumstances affecting the chargeability of such instrument with stamp duty and the amount of the stamp duty with which it is chargeable.
(2) Every notary public who attests an instrument of conveyance shall before doing so take all reasonable step to satisfy himself that the value on which the stamp duty is paid represents the value of the property conveyed.
(3) Every notary public who attests any instrument for which adhesive stamps are used shall affix stamps of the correct description and value to such instrument and cancel them in the manner directed by this Act and state in his attestation, the number and value of the stamps affixed to such instrument.


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