Clause 11

The Stamp Ordinance is hereby amended by inserting immediately after section 54 thereof the following new section: —“Liability of any person to pay full duty or penalty unaffected by erroneous assessment54A. 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 such duty or penalty or the failure to assess such duty or penalty by the Commissioner, and the correct amount of duty or penalty due on such instrument shall be recoverable by the Commissioner.”.