Section 77A
Section 77A
For the purposes of this Act, the Collector may by an electronic medium allow a registered person, without the need for the instrument to be presented to the Collector—
(a)
to obtain an assessment of stamp duty and any penalty, if any, on an instrument;
(b)
to pay stamp duty and any penalty, if any, on an instrument by electronic funds transfer or otherwise, in accordance with the assessment;
(c)
to obtain a stamp certificate in relation to the assessment; or
(d)
to obtain an indorsement of stamp duty in a case where section 37 applies.
Finance 49
(2)
In this section, “registered person” means any person who applies to the Collector to register to use the electronic medium.
(3)
All conditions and specifications relating to the use of electronic medium shall be determined by the Collector.