27.
| (1) Every person having by law or consent of parties authority to receive evidence, and every officer in a public office (other than a police officer) and every officer of a public corporation or bank, or approved credit agency before whom any instrument, chargeable in his opinion with stamp duty, is produced or comes in the performance of his functions, shall, if it appears to him that such instrument is not duly stamped, impound such instrument: |
|
| (2) The Commissioner-General may require any officer in a public office or corporation or bank, or approved credit agency before whom any instrument chargeable with duty is produced or comes in the performance of his functions
| | (a) to examine such instrument in order to ascertain whether it is duly stamped ; | | |
| | (b) to impound such instrument. | | |
|
|
| (3) Where any person is required under subsection (2) to examine or impound any instrument, it shall be the duty of such person to impound or examine such instrument, as the case may be, and take such further steps as may be required by the Commissioner-General. |
|
| (4) The Commissioner-General or any officer authorized in writing by him may, after giving due notice to any person in charge of a public office, corporation, or bank or approved credit agency, examine any instrument in such office, corporation or bank or agency in order to ascertain whether such instrument is duly stamped and shall impound such instrument if it is not so stamped. |
|
|
Sri Lanka Consolidated Acts