Section 16 Stamp Duties Act

Section 16 of Stamp Duties Act 1939 is about The commissioner may be required to express his opinion as to duty. It provides as follows:

(1) Subject to such regulations as the Minister or Governor, as the case may be, may think fit to make, a commissioner may be required by any person to express his opinion with reference to the amount of duty (if any) payable on any executed instrument; and in such case, a certificate shall be endorsed on the instrument, under the hand of the commissioner, stating that, in his opinion, such instrument is not chargeable with any duty, or the particular amount with which, in his opinion, it is chargeable or, if in his opinion such is the case, that it is duly stamped: Provided that nothing in this section shall extend to any instrument chargeable with ad valorem duty and made as a security for money or stock without limit; or shall authorise the stamping after the execution thereof of any instrument which by law cannot be stamped after execution.

(2) An adhesive stamp for the fee prescribed under sections 15 and 66 of this Act shall be supplied to the commissioner by the person requiring the certificate at the time when the application for the certificate is made and such stamp shall be fixed to the instrument by the commissioner and cancelled by him prior to giving the certificate.