Section 38

Section 37 of the principal Act is amended by inserting after subsection (2) the following subsection:

“(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.”.

Act 833

Amendment of section 39