Stamp Act 1949 · Updated to 1 Jan 2026 · Part V · Adjudication as to Stamps
36. Adjudication and assessment as to proper stamp
Feedback & supportWhere 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
the Collector shall assess the duty on the instrument, if any, with which in his judgment an instrument is chargeable.
The Collector may determine the instruments falling under paragraph (1)(a) in any manner as the Collector thinks fit.
Collector
“Collector” includes the Collector of Stamp Duties and every Deputy Collector of Stamp Duties appointed under section 3;
For the purposes of this Act, where—
the return is furnished together with an instrument within the period specified in section 43 or 47, and the
Collector is deemed to have made an assessment under paragraph (1)(a)—
the return shall be deemed to be an assessment;
and
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the duty payable on the instrument shall be due and payable and the instrument shall be stamped within thirty days from the date of the assessment by the Collector; or
the return is furnished together with an instrument not within the period specified in section 43 or 47, and the
Collector is deemed to have made an assessment under paragraph (1)(a)—
the return shall be deemed to be an assessment;
and
the duty payable on the instrument shall be due and payable and the instrument shall be stamped within thirty days from the date of the assessment by the Collector together with the penalty payable under section 47A.
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.
The Collector may refuse to assess the duty under paragraph (1)(b) until such abstract, affidavit or other evidence has been furnished accordingly.
duty
“duty” means any stamp duty for the time being chargeable under this Act or under any written law;
No evidence furnished in pursuance of this section shall be used against any person in any civil proceeding, except in an inquiry as to the duty with which the instrument to which it relates is chargeable.
52 Laws of Malaysia ACT 378
Every person by whom any such evidence is furnished shall, on payment of the full duty with which the instrument to which it relates is chargeable, be relieved from any penalty which he has incurred under this Act by reason of the omission to state truly in such instrument any of the facts or circumstances aforesaid.