Clause 22
Repeal and re-enactment of section 48
of Stamp Duties (Amendment) Bill
BillNot in forceProvision 22 of 41
Clause 22
Section 48 of the principal Act is repealed and the following section substituted therefor:“Denoting penalty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.”.