38.
| (1) Where any instrument, whether executed or not and whether previously stamped or not, is brought to an Assessor together with a copy thereof, and the person bringing it applies to have the opinion of the Assessor as to the stamp duty, if any, with which it is chargeable, and pays a fee of fifty rupees, the Assessor shall determine the stamp duty, if any with which in his opinion the instrument is chargeable, and shall notify his determination to such person in writing. |
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| (2) For the purpose of giving his opinion the Assessor may require the person bringing the instrument to produce any such document or other evidence as is necessary to prove the facts relating to the chargeability of the instrument with stamp duty or the amount of the stamp duty with which it is chargeable : |
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Sri Lanka Consolidated Acts