39.
| (1) The Assessor shall certify by endorsement on any instrument brought to him under section 38 that any stamp duty with which such instrument is chargeable has been paid or that such instrument is not chargeable with stamp duty. |
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| (2) Any instrument upon which an endorsement has been made under this section shall be deemed to be duly stamped or not chargeable with stamp duty, as the case may be, and if chargeable with stamp duty shall be receivable in evidence or otherwise, and may be acted upon and registered as if it had been originally duly stamped: |
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Sri Lanka Consolidated Acts