Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsPower of payer to stamp bills, promissory notes, cheques received by him unstamped
| 37. Notwithstanding anything in section 33, where any bill of exchange, cheque or promissory note chargeable with stamp duty of one rupee or less is presented for payment unstamped, the person to whom it is presented may affix thereto the necessary adhesive stamp, and upon cancelling the same in accordance with the provisions of this Act, may pay the sum payable upon such bill, cheque or note and charge the stamp duty against the person who ought to have paid the same or deduct it from the sum payable as aforesaid and thereupon, such bill, note or cheque shall be deemed to be duly stamped: Provided that nothing herein contained shall relieve any person from any penalty or proceeding to which he may be liable in relation to such bill, cheque or note. |