Section No :  
1980 Revised version
Marginal Notes
1. This Ordinance may be cited as the Stamp Ordinance.(The Stamp Ordinance shall not apply to instruments executed on or after 1st January, 1983-See section 68 of the Stamp Duty Act, No, 43 of 1982.)
1A. Officers. [2,21 of 1959.]
2. Instruments chargeable with duty
2A. Amendment or variation of Schedules to this ordinance [ 100, 11 of 1963]
3. Power to direct use of special stamps and to authorize banks to compound for stamps on cheques and companies to compound for duty on share certificates.
4. Instruments relating to several distinct matters.
5. Other enactments saved
6. Duties how to be paid.
7. Cancellation of stamps.
8. Duty of notaries with regard to stamps on instruments attested by them, and of Government and bank officials to examine instruments as regards stamps.
9. No instrument requiring a stamp to be issued by any public officer unless the duty is first paid.
10. Instruments stamped with be written.
11. Commissioner-General may denote by endorsement the duty payable on an instrument.
12. Only one with instrument to be on same stamp.
13. Instrument written contrary to sections 10 or 12 deemed unstamped.
14. Instruments executed m Sri Lanka
15. Impressed stamps
16. Instruments other than bills, cheques, and notes executed out of Sri Lanka
17. Bills, cheques, and notes drawn out of Sri Lanka.
18. Conversion
19. Stock and with marketable securities how be valued.
20. Bond or mortgage for future advances, how to be charged.
21. Bond or mortgage to secure the payment of annuity, &c.
22. Instrument connected with mortgage of stock, &c, to be chargeable as agreement.
23. Instruments reserving interest.
24. How transfer in consideration of debt, or subject to future payments, &c. to be charged.
25. How consideration consisting of periodical payments to be charged.
26. instrument for the creation or sale of an annuity.
27. Stamp where value of subject-matter is indeterminate.
28. Facts affecting duty to be set forth in instrument.
29. Power of Commissioner-General to ascertain true consideration, true character of conveyance or transfer and revalue.
30. Directions as of certain conveyances.
31. Certain agreements to be chargeable with a valorem duty.
32. How instruments effecting exchanges are to be stamped.
32A. Power of Commissioner-General to determine true nature of transaction embodied in an instrument of such transfer or assignment as is referred to in paragraph (3) of item 23 in Pan I of Schedule A. [ 5, 16 of 1958.]
33. Duties by whom payable.
34. Obligation or give receipt in certain cases.[ Law 21 of 1973.]
35. Adjudication as to proper stamp.
36. Certificate by Commissioner- General
37. Appeal against determination under section 35.
38. Power of public officers other than police officers to impound and examine instruments. [ 3, 50 of 1971.]
39. Commissioner-General may require public officers to impound or examine instruments. [ 4, 50 of 1971.]
40. Special or Provision as to unstamped receipts[ 4, Law 21 of 1973.]
41. Instruments not daily stamped inadmissible in evidence, &c. [ 5, Law 21 of 1973]
42. Effect of non-compliance with stamp laws in case of certain bills of exchange.
43. Admission of instruments where not to be questioned.
44. Instruments impounded how dealt with.
45. Commissioner-General's power to refund penalty paid under section 44 (1).
46. Commissioner- General's power to stamp instruments impounded.
47. Instruments unduly accident, &c. [ 7, Law 21 of1973.]
48. Endorsement of instruments on which duty has been paid under sections 41.46.or47.
49. Prosecution of offence against stamp law
50. Persons paying duty or penalty may recover same m certain cases. [ 6, Law 50 of1971.]
51. Stamp duty or penalty paid in excess to be refunded. [ V, 50 of 1971.]
52. Non-liability for loss of instruments sent under section 44.
53. Power of payer to stamp bills, promissory notes, and cheques received by him unstamped. [ 8, Law 21 of 1973.]
55. Liability for stamp duty- [ 9, 50 of 1971 ]
56. Misapplication 56 of money paid for stamp duty
57. Use of stamps which are not genuine or have been previously used.
58. Certificate of Commissioner-General on recovery of duty, &c.
58A. Appeals to the Commissioner-General. [ 10, 50 of 1971.]
58B. Appeals to the board of review [ 10, 50 of 1971.]
58C. Appeal on a question of law to the Court of Appeal. [ 10, 50 of 1971.]
58D. Amount or amended amount to be finance
58E. Provisions regarding payment of stamp duty or penalty. [ 10,50 of 1971.]
58F. Amount in default to be a first charge. [ 10,50 of 1971.]
58G. Recovery of amount by seizure and sale [ 50 of 1971.]
58H. Proceedings for recovery before a Magistrate. [ 10,50 of 1971.]
58J. Recovery of amount by vesting immovable property of defaulter in the State. [ 10, 50 of 1971.]
58K. Recovery of amount out of debit, &c [ 10, 50 of 1971.]
58L. Recovery of amount from persons leaving Sri Lanka,
58M. Use of more than one means of recovery. [ 10, 50 of 1971,]
58N. Power of Commissioner-General to obtain information for the recovery of the amount. [ 10, 50 of 1971.]
58P. Liability of directors of private company in liquidation. [ 10, 50 of 1971.]
59. Allowances for spoiled stamps.
60. Application for relief under section 59 when to be made.
61. Allowance in case of Printed forms on of longer required by corporations-
62. Allowance for misused stamps.
63. Allowance for spoiled or misused stamps how to be made.
64. Allowance for stamps not required for use.
65. Allowance on renewal of certain debentures.
66. No right of action against State for refund.
67. Penalty for executing, &c. instruments not duly or stamped.
68. Penalty for failure to cancel adhesive stamp.
69. Penalty for omission to comply with provisions of section 28.
70. Penalty for failure to give receipt and for devices to evade duty on receipts. [ 12 50 of 1971.]
71. Penalty for not making out policy or making one not duly stamped.
72. One bill only of a set need be stamped.
73. Penalty for post-dating bills and for other devices to defraud the revenue.
74. Institution and conduct of prosecutions.
75. Power of Commissioner-General to compound offences. [13, 50 of 1971.]
75A. Amount of stamp duty or penalty to be payable notwithstanding any proceedings for penalties, &c. [ 14 50 of 1971.]
76. Penalty on notaries for non-compliance with section 28.
77. Commissioner- General may license persons to deal in stamps.
78. Particulars to be specified in the license.
79. No person to deal in stamps without such license.
80. Stamp vendors to make stamp paper sold by them.
81. Discount allowed to licensed dealers in stamps.
82. Licensed dealers in stamps to paint their names, &c., in front of their houses or shops.
83. Allowance to be made for stamps in the possession of licensed vendors dying or becoming insolvent, or whose licences are revoked.
84. Commissioner-General and Magistrates empowered to grant warrants to search and inspect the stocks of stamps of licensed dealers.
85. Penalties on persons hawking stamps.
86. Power to discontinue issue of licences to sell stamps
87. Composition duties on policies of in insurance against accident
87A. Provisions of section 34 not to apply m certain circumstances.
88. Requisites of letters or powers of attorney for the purpose of appointing a proxy to vote, and voting papers.
91. Deficiency of stamp duty on testamentary proceedings.
92. Exhibits of documents.
93. Stamping of duplicates of certain instruments
93A. Signature and service of [15 50 of 1971.]
93B. Validity of notice and c 1971,]
94. Interpretation.