25.
| (1) If any instrument chargeable with stamp duty, is executed in Sri Lanka and is not duly stamped, then, every person executing such instrument shall be liable to pay to the Commissioner-General the amount of such duty and any penalty attached to the non-payment of such duty. |
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| (2) If any instrument chargeable with stamp duty is executed out of Sri Lanka, then every person in Sri Lanka who has been a party to the instrument and every person in Sri Lanka using the instrument in any way shall be liable to pay to the Commissioner-General the stamp duty and any penalty attaching to the non-payment of such duty. |
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| (3) When the stamp duty and penalty, if any, payable in respect of any instrument have been recovered by the Commissioner-General under subsection (1) from any person other than the person, who by agreement or otherwise or under section 24 was liable to pay stamp duty on such instrument, such first mentioned person shall be entitled to recover from such second mentioned person the amount of the duty and penalty, if any, so recovered. |
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| (4) The provisions of subsections (1) and (2) of this section shall have effect notwithstanding anything to the contrary in section 24. |
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| (5) An executor of the estate of a deceased person shall be liable to do all such acts, matters and things as such deceased person would be liable to do under this Act if he were alive, and shall be chargeable with stamp duty with which such deceased person would have been chargeable, if he were alive, in respect of all instruments to which such deceased person was a party: |
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Sri Lanka Consolidated Acts