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

Chapter III: General Provisions Relating to the Stamping of Instruments

11. Adjudication respecting liability for stamp duty, interest, penalty or additional duty

 

A note or certificate made on or in respect of any instrument and signed by the Commissioner or by his or her authority, stating that the instrument is duly stamped or is not chargeable with duty, interest, penalty or additional duty, shall for all purposes be conclusive evidence of the fact so noted or certified.