12. Counterparts

Terms defined in s 2

• duly stamped

  duly stamped

  Defined · s 2

  “duly stamped”, as applied to an instrument chargeable with duty, means —(a)that the instrument bears an adhesive or impressed stamp of not less than the proper amount, and that stamp has been affixed in accordance with the provisions of this Act for the time being in force at the time of stamping; or(b)that the instrument, if stamped using the E‑Stamping system, has attached to it a stamp certificate issued for the instrument by the Commissioner in accordance with the provisions of this Act for the time being in force at the time of stamping;

  Open s 2
• duty

  duty

  Defined · s 2

  “duty” means any stamp duty for the time being chargeable under this Act or any other Act;

  Open s 2
• executed

  executed

  Defined · s 2

  “executed” and “execution”, used with reference to instruments not under seal, mean “signed” and “signature”;

  Open s 2
• instrument

  instrument

  Defined · s 2

  “instrument” includes every written document;

  Open s 2
• lease

  lease

  Defined · s 2

  “lease” means a lease of immovable property, and includes the following:(a)any undertaking in writing to cultivate, occupy or pay or deliver rent for immovable property;(b)any instrument by which tolls, rents or profits of any description are let to farm;(c)any writing on an application for a lease intended to signify that the application is granted;

  Open s 2
• stamp certificate

  stamp certificate

  Defined · s 2

  “stamp certificate” means a certificate that is issued electronically in respect of any instrument chargeable with duty denoting the amount of duty payable in respect of that instrument or that the duty otherwise chargeable in respect of that instrument is remitted;

  Open s 2