Section 43

Every person into whose hands any cheque or promissory note drawn or made out of Malaysia comes in Malaysia before it is stamped shall, before he presents the same for acceptance or payment, or endorses, transfers or otherwise negotiates the same in

Malaysia, furnish a return together with the cheque or promissory note to the Collector in accordance with section 35A for assessment of duty under section 36 within thirty days after it has been first received in Malaysia.

Bills of exchange and cheques accepted or payable outside