41. Stamping after adjudication

When the Commissioner’s opinion with respect to the amount of duty with which an instrument is chargeable has been obtained, the instrument must be stamped in accordance with the assessment of the Commissioner within 14 days after notice of the assessment, and in the case of an application to the General Division of the High Court under section 40 within 14 days after the issue of the order of the General Division of the High Court, or within such further period, in either case, as the Commissioner when giving notice of assessment or the General Division of the High Court when making the order, may specify.