Section 27

dalam nota bahu, dengan memasukkan selepas perkataan

“in that behalf” perkataan “or rights subscription forms supplied by Bursa Malaysia”;

dalam subseksyen (1)—

dengan memotong perkataan “and”; dan

dengan menggantikan perenggan (a) dengan perenggan yang berikut:

“(a) that the said cheques, contract notes, policies of insurance or rights subscription forms be drawn or drawn up and issued on forms to be supplied or adopted by the said banker, dealer, insurer or

Bursa Malaysia;”;

dengan menggantikan perenggan (b) dengan perenggan yang berikut:

“(b) that the said banker, dealer, insurer or Bursa

Malaysia do levy upon or charge to the person to whom such cheques, contract notes, policies of insurance or rights subscription forms are issued the stamp duty mentioned in the First

Schedule;”;

dengan menggantikan perenggan (c) dengan perenggan yang berikut:

“(c) that the said banker, dealer, insurer or Bursa Malaysia do pay on the 1st day of each calendar month in each year to the Collector the amount due and collected thereon as duties on such unstamped cheques, contract notes, policies of insurance or rights subscription forms, and where he fails to pay the amount due on each date specified or within fourteen days immediately thereafter, he shall in addition to the amount due pay a further amount of two hundred ringgit or ten per centum of the amount due whichever is the greater and any amount due shall be recoverable as a debt due to the Government;”;

dalam perenggan (d), dengan menggantikan perkataan “or insurer” dengan perkataan “, insurer or Bursa Malaysia”;

dengan menggantikan subseksyen (2) dengan subseksyen yang berikut:

“(2)  Cheques, contract notes, policies of insurance or rights subscription forms drawn or drawn up and issued on forms supplied or adopted by such banker, dealer, insurer or Bursa Malaysia in accordance with this section shall be deemed to be duly stamped.”;

Undang-Undang Malaysia 24

Akta 742

dengan menggantikan subseksyen (3) dengan subseksyen yang berikut:

“(3)  Where a banker, dealer, insurer or Bursa Malaysia has been authorized to compound for the payment of duty on unstamped cheques, contract notes, policies of insurance or rights subscription forms as provided in subsection (1), the Collector or any person authorized by him in writing, may at all reasonable times, inspect any stocks of unstamped cheques, contract notes, policies of insurance or rights subscription forms held by the banker, dealer, insurer or Bursa Malaysia and any books, records and documents kept by him in connection with the issue of such cheques, contract notes or policies of insurance, or supply of such rights subscription forms.”; dan

dengan menggantikan subseksyen (4) dengan subseksyen yang berikut:

“(4)  For the purpose of subsection (3), the banker, dealer, insurer or Bursa Malaysia shall keep and retain the books, records and documents in connection with the issue of such cheques, contract notes or policies of insurance or supply of such rights subscription forms for a period of seven years from the year in which such cheques, contract notes, policies of insurance are issued or rights subscription forms are supplied.”.

Pindaan Jadual Pertama