Section 15 Stamp Duties Act

Section 15 of Stamp Duties Act 1939 is about As to denoting certiticate. It provides as follows:

Where the duty with which an instrument is chargeable depends in any manner upon the duty paid upon another instrument, the payment of such last-mentioned duty shall, upon the application to a commissioner, payment of a fee of 26 kobo and production of both the instruments, be denoted upon such first-mentioned instrument by a certificate under the hand of the commissioner.