| 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. |
|