Stamp Act 1949 · Updated to 1 Jan 2026 · Part VI · Of the Time of Stamping Instruments
48. Denoting penalty
Feedback & supportThe payment of any penalty prescribed under section 47A shall be denoted on the instrument concerned—
(Deleted by Act 851);
(Deleted by Act 851);
by affixing an official receipt to the instrument;
official receipt
“official receipt” means a receipt issued by or on behalf of the Collector for payment of stamp duties;
by attaching a stamp certificate to the instrument; or
stamp certificate
“stamp certificate” means a certificate that is issued electronically in respect of any instrument chargeable with duty denoting the amount of duty paid in respect of that instrument;
by means of digital stamping, and shall be certified by the Collector.
Collector
“Collector” includes the Collector of Stamp Duties and every Deputy Collector of Stamp Duties appointed under section 3;