7. Section 47 of the principal enactment, as amended by Act No. 16 of 1958 is hereby repealed and the following new section substituted there- for:-
| 47. If any instrument chargeable with duty and not duly stamped, not being an. Instrument chargeable with a duty not exceeding fifteen cents or a bill of exchange or promissory note, is produced by any person of his own motion, before the Commissioner within, one year from the date of its execution, or first execution, and such person brings to the notice of the Commissioner the fact that such instrument is not duly stamped and offers to pay to the Commissioner the amount of the proper duty or the amount required to make up the same, and the Commissioner is satisfied that the omission duly to stamp such instrument has been occasioned by accident, mistake, or urgent necessity, he may, instead of proceeding under sections 38, 39 and 46, receive such amount and proceed as next hereinafter prescribed. ". |
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Sri Lanka Consolidated Acts