Section 31 Stamp Duties Act

Section 31 of Stamp Duties Act 1939 is about Definition of “appraiser”. It provides as follows:

For the purposes of this Act, the expression “appraiser” means a person who values or appraises any estate or property, real or personal, or any interest, whether in possession or not, in any estate or property, or any goods, merchandise, or effects for or in expectation of any hire, gain, fee or reward.