Section 17 Stamp Duties Act

Section 17 of Stamp Duties Act 1939 is about The commissioner may call for and refuse to proceed without evidence. It provides as follows:

In any case of application to a commissioner with reference to any instrument, the commissioner may require to be furnished with such evidence by means of affidavit or otherwise as he may deem necessary in order to show to his satisfaction whether all the facts and circumstances affecting the liability of the instrument to duty, or the amount of the duty chargeable thereon, are fully and truly set forth therein, and may refuse to proceed upon any such application until such evidence has been furnished accordingly.