30.
| (1) Where the Commissioner-General impounds any instrument under section 27 or receives any instrument under section 23 (2) not being an instrument chargeable with a duty of fifty cents or less or a bill of exchange, cheque or promissory note, he shall refer it to an Assessor who shall adopt the following procedure in respect thereof
| | (a) if he is of .opinion that such instrument is duly stamped or is not chargeable with stamp duty, he shall certify by endorsement thereon that it is duly stamped, or that it is not so chargeable, as the case may be; | | |
| | (b) if he is of opinion that such instrument is chargeable with stamp duty and is not duly stamped, he shall, by notice in writing, require the person liable to pay the stamp duty to pay the proper duty or the amount required to make up the same, together with a penalty not exceeding three times the amount of the proper duty. | | |
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| (2) Where the proper amount of stamp duty has been paid on any such instrument and it has been impounded on account of any irregularity in the mode of execution of such instrument or because it has not been stamped at the time as required by law, the Assessor, if he is satisfied that the irregularity was due to accident, mistake or urgent necessity, may, on payment of a penalty not exceeding five hundred rupees, certify by endorsement thereon that the instrument has been duly stamped, and every instrument so endorsed shall be deemed to have been duly stamped from the date of its execution. |
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Sri Lanka Consolidated Acts