In force2022 Revised EditionCurrent version · 2022 Revised EditionSee versions on Attorney General's Chambers(opens the publisher’s site)
Stamp Act · 2022 Revised Edition · Part 6
Stamp Act · 2022 Revised Edition · Part 6
Official textFrom Attorney General's Chambers, unchanged
The liability of any person to pay the full amount of duty or penalty due on any instrument shall not be affected by any erroneous or under assessment of that duty or penalty or the failure to assess that duty or penalty by the Collector, and the correct amount of duty or penalty due on the instrument shall be recoverable by the Collector.
Stamp
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;
instrument
“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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