Stamp Act · s 40

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s 40Time of stamping after adjudication

If at the time of the execution of any instrument the opinion of the

Collector with respect to the stamp duty payable on such instrument has been required, the instrument shall be stamped in accordance with the assessment of the Collector within 14 days after notice of the assessment, and in the case

Stamp 34

of an appeal to the High Court under section 33 within 14 days after the issue of the order of the Court.

Denoting penalty [S 13/2013]