Section 37
Certificate by Collector
Where a return together with an instrument has been furnished to the Collector in accordance with section 35A for an assessment under section 36, 36A, 36AA, 36B or 36CA and—
(a)
the Collector has determined that the instrument is already fully stamped; or
(b)
the duty assessed by the Collector under section 36, 36A,
36AA, 36B or 36CA, as the case may be, or such a sum as, with the duty already paid in respect of the instrument, is equal to the duty so assessed, has been paid, the Collector shall certify by indorsement on the instrument that the full duty or minimum duty, initial duty, advance duty or additional duty, as the case may be, stating the amount with which the instrument is chargeable has been paid.
58 Laws of Malaysia ACT 378
(2)
When such instrument is not chargeable with duty the Collector shall certify in manner aforesaid that such instrument is not so chargeable.
(2A)
Where an instrument is chargeable with duty which exceeds ten ringgit and the duty is exempted, the person furnishing the return together with the instrument to the Collector in accordance with section 35A shall pay a fee of ten ringgit for the Collector to certify by indorsement on such instrument that the duty is exempted.
(3)
Any instrument upon which an indorsement has been made under this section shall be deemed to be duly stamped or not chargeable with duty, as the case may be; and, if chargeable with duty, shall be receivable in evidence or otherwise and may be acted upon and registered as if it had been originally duly stamped.
(4)
Nothing in this section shall be deemed to require the
Collector to certify that the full duty with which an instrument is chargeable has been paid—
(a)
unless any penalty chargeable in respect of the instrument under this Act has been paid; or
(b)
if the instrument cannot by law be stamped.
(5)
This section shall only apply to instrument where indorsement is required to be made on that instrument pursuant to any written law.