Singapore legislation

Clause 22

Repeal and re-enactment of section 48

Section 48 of the principal Act is repealed and the following section substituted therefor:“Denoting penalty

48. The payment of any penalty prescribed under section 46 shall be denoted —

(a)

on the instrument concerned by an impressed stamp and certification by the Commissioner;

(b)

by a receipt issued by the Commissioner; or

(c)

by notation on the stamp certificate relating to the instrument.”.