Section 29

dengan menggantikan nota bahu dengan nota bahu yang berikut:

“Adjudication and assessment as to proper stamp”;

dengan menggantikan subseksyen (1) dengan subseksyen yang berikut:

“(1)  Where a person has furnished a return together with an instrument in accordance with section 35a—

the Collector shall be deemed to have made an assessment of duty on the instrument based on the information furnished in the return; or

Langkah-Langkah bagi Pemungutan, Pentadbiran dan Penguatkuasaan Cukai 21

the Collector shall assess the duty on the instrument, if any, with which in his judgment an instrument is chargeable.”;

dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:

“(1a)  The Collector may determine the instruments falling under paragraph (1)(a) in any manner as the Collector thinks fit.”;

dengan menggantikan subseksyen (2) dengan subseksyen yang berikut:

“(2)  For the purposes of this Act, where the Collector is deemed to have made an assessment under paragraph (1)(a)—

the return referred to in that subsection shall be deemed to be an assessment; and

the duty payable on the instrument shall be due and payable on the day the Collector is deemed to have made an assessment.”; dan

dengan memasukkan selepas subseksyen (2) subseksyen yang berikut:

“(2a)  For the purposes of paragraph (1)(b), the Collector may require any of the following:

an abstract of the instrument;

an affidavit setting out all the facts and circumstances affecting the liability of the instrument to duty or the amount of the duty chargeable thereon; or

any other evidence which he considers necessary for the adjudication or determination of duty.

Undang-Undang Malaysia 22

Akta 863

The Collector may refuse to assess the duty under paragraph (1)(b) until such abstract, affidavit or other evidence has been furnished accordingly.”.

Pindaan seksyen 37