Stamp Act · 2022 Revised Edition · Part · Time of Stamping Instruments
40. Time of stamping after adjudication
Official textFrom Attorney General's Chambers, unchanged
If at the time of the execution of any instrument the opinion of the
instrument
“instrument” includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded;
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
Collector
“Collector” means any officer whom His Majesty the Sultan and Yang Di-Pertuan may by public notification appoint in that behalf by name or in virtue of his office;
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]
Terms defined in s 2
Collector
Defined · s 2“Collector” means any officer whom His Majesty the Sultan and Yang Di-Pertuan may by public notification appoint in that behalf by name or in virtue of his office;
instrument
Defined · s 2“instrument” includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded;
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