Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsProcedure where document is insufficiently stamped
| 10. Where an Assessor is of the opinion that an instrument liable to stamp duty has not been duly stamped, he shall assess the value of the stamp duty payable in respect of such instrument, by the person liable to pay such duty and forward a Notice to such person requiring him to pay the amount due thereon, within the time specified in the Notice. |