66.
| (1) When any stamp duty or penalty has been paid by any person in respect of an instrument and, by agreement or under the provisions of this Act or any other enactment, some other person was liable to pay stamp duty in respect of such instrument, the first-mentioned person shall be entitled to recover from such other person the amount of the duty or penalty so paid. |
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| (2) For the purpose of such recovery, a certificate under the hand of the Commissioner-General, to the effect that stamp duty has been paid in respect of the instrument by the person specified in the certificate shall be conclusive evidence of the matters specified therein. |
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Sri Lanka Consolidated Acts