Section 56

Section 36 of the principal Act is amended by substituting for subsection (1) the following subsection:

“(1) All instruments chargeable with duty and executed by any person in Malaysia (except an instrument which by virtue of section 47 cannot be stamped after execution) shall be brought to the Collector and the Collector shall assess the duty, if any, with which in his judgment the instrument is chargeable.”.

Amendment of section 37