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Stamp Duties Act, 1968 (Act No. 77 of 1968)

Chapter III: General Provisions Relating to the Stamping of Instruments

15. Stamping of unstamped instruments with amount of duty, interest, penalty and additional duty recovered

 

Upon the recovery under section 30 of the duty or any interest, penalty or additional duty payable in respect of any instrument, the duty, interest, penalty or additional duty recovered shall be denoted on the instrument by means of a special receipt or, if the Commissioner so directs, a note or certificate may be made on the instrument and signed by the Commissioner or by his or her authority stating that the instrument is duly stamped.