8. Section 53 of the principal enactment is hereby-repealed and the following- new section substituted therefor: -
| 53. When any bill of exchange, promissory note, or cheque chargeable with a duty not exceeding fifteen cents is presented for payment unstamped, the person to whom, it is so presented may affix thereto the necessary adhesive stamp, and, upon cancelling the same in manner herein before provided, may pay the sum payable upon such bill, note, or cheque, and may charge the duty against the person who ought to have paid the same, or deduct it from the sum payable as aforesaid, and such bill, note, or cheque shall. so far as respects the duty, be deemed good and valid: |
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Sri Lanka Consolidated Acts