Sri Lanka Consolidated Acts

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Stamp (Amendment) Law (No. 21 of 1973) - Sect 4

Replacement of section 40 of the principal enactment

4. Section 40 of the principal enactment, as amended by Act No. 16 of 1958, is hereby repealed and the following new section substituted therefor: -
40. Where any receipt. chargeable with a duty of fifteen cents is tendered to or produced before any officer unstamped in. the course of the audit of any public accounts, such officer may in his discretion, instead of impounding the instrument, require a duly stamped receipt to be substituted therefor.".

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