24. Except where there is an agreement to the contrary, stamp duty shall be payable
| (a) in the case of a policy of insurance, by the person effecting the insurance; |
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| (b) in the case of a conveyance or agreement to convey, by the grantee, or intended grantee ; |
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| (c) in the case of a lease or agreement to lease, by the lessee or intended lessee ; |
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| (d) in the case of an instrument of exchange, by the parties in equal shares; |
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| (e) in the case of a transfer of shares in an incorporated company or other body corporate, by the transferee ; |
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| (f) in the case of any other instrument, by the person drawing, making, or executing such instrument |
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Sri Lanka Consolidated Acts