7.
| (1) Notwithstanding the provisions of section 6, -
| | (a) any person issuing insurance policies; | | |
| | (b) any authority issuing licences; | | |
| | (c) any service provider, on the presentation of a claim, demand or request for the payment of any money on the use of a credit card; | | |
| | (d) any employer employing more than one hundred persons accepting receipts for payments made to the employees; and | | |
| | (e) any other person issuing any other instrument of a category, having regard to the impracticability or inexpediency of stamping instruments of such category, at the time and in the manner prescribed, | | |
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| (2) Where any stamp duty which has been compounded in terms of subsection (1) is paid, the person authorized to compound such duty (other than an employer referred to in paragraph (d) of subsection (1), shall issue to the person liable to pay stamp duty a Certificate substantially in the form set out below:-
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Sri Lanka Consolidated Acts