Section 38

Seksyen 37 Akta ibu dipinda dengan memasukkan selepas subseksyen (2) subseksyen yang berikut:

“(2a)  Where an instrument is chargeable with duty which exceeds ten ringgit and the duty is exempted, the person bringing the instrument to the Collector shall pay a fee of ten ringgit for the Collector to certify by indorsement on such instrument that the duty is exempted.”.

Undang-Undang Malaysia 32

Akta 833