31.
| (1) Where the stamp duty and penalty, if any, required to be paid in respect of any instrument under section 29 or by a notice under section 30 (1) (b) or under section 33 have been paid or recovered, the Assessor or the person admitting such instrument in evidence or acting upon such instrument shall certify by endorsement thereon
| | (i) that the proper stamp duty and penalty, have been paid in respect of the instrument; | | |
| | (ii) the name and address of the person paying them ; and | | |
| | (iii) the date of payment. | | |
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| (2) Every instrument endorsed in accordance with sub section (1) shall be deemed to be duly stamped and shall be admissible in evidence, and be registered and acted upon, and authenticated as if it is so stamped, and shall be return ed, on his application, to the person from whose possession it came into the hands of the officer impounding it. |
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Sri Lanka Consolidated Acts