In forceUpdated to 1 Jan 2026Current version · Updated to 1 Jan 2026
Stamp Act 1949 · Updated to 1 Jan 2026 · Part VI · Of the Time of Stamping Instruments
49. Persons liable to penalty
Feedback & supportThe person liable to any penalty under 47A shall be the person by whom the duty is payable in accordance with Part IV.
duty
Defined · s 2
“duty” means any stamp duty for the time being chargeable under this Act or under any written law;