Sri Lanka Consolidated Acts

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Stamp Duty (Special Provisions) Act (No. 12 of 2006) - Sect 9

Where stamp duty is to be paid

9. All stamp duty payable to a Provincial Council in respect of documents and instruments referred to in List I of the Ninth Schedule to the Constitution, shall be paid to the respective Provincial Council within whose limits the instrument was executed or the property situated as the case may be : Provided that in the case of any document executed within the limits of a Provincial Council established for any Province as set out in the Eighth Schedule to the Constitution, the stamp duty chargeable thereon, shall, in the event of the dissolution of any such Provincial Council, be paid to a Bank prescribed by the Commissioner - General for such purpose, until such time as a Provincial Council is established in respect of such Province.


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