72. Commissioner may impound instrument

Terms defined in s 2

• Commissioner

  Commissioner

  Defined · s 2

  “Commissioner” means the Commissioner of Stamp Duties appointed under this Act;

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• 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;

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• duty

  duty

  Defined · s 2

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

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• instrument

  instrument

  Defined · s 2

  “instrument” includes every written document;

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