Stamp Act 1949 · Updated to 1 Jan 2026 · Part VI · Of the Time of Stamping Instruments
50. Penalty, how recoverable
Feedback & supportAll duties, penalties and other sums required to be paid under this Act shall be debts due to the Government and shall be recoverable by any of the ways and means in force for the time being for the recovery of debts due to the Government.
The Collector and any employee of the Inland Revenue Board of Malaysia authorized by the Collector shall be deemed to be public officers authorized by the Minister under subsection 25(1) of the
Collector
“Collector” includes the Collector of Stamp Duties and every Deputy Collector of Stamp Duties appointed under section 3;
Government Proceedings Act 1956 [Act 359] in respect of all proceedings under this section.
In a suit under this section, the production of a certificate signed by the Collector giving the name and address of the defendant and the amount of the duty or penalty due from him shall be sufficient evidence
duty
“duty” means any stamp duty for the time being chargeable under this Act or under any written law;
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of the amount so due and authority for the court to give judgment for that amount.