26. Amendment of section 47a

Section 47a of the principal Act is amended by substituting for subsection (1) the following subsection:

“(1)  An instrument which is not stamped within the period specified in or under section 40, 43 or 47 may be stamped on payment of the unpaid duty and a penalty of—

fifty ringgit or ten per centum of the amount of the deficient duty, whichever sum be the greater, if the instrument is stamped within three months after the time for stamping; or

one hundred ringgit or twenty per centum of the amount of the deficient duty, whichever sum be the greater, in any other case.”.