Stamp Act 1949 · Updated to 1 Jan 2026 · Part IX · Offences and Penalties
75. Institution and conduct of prosecution
Feedback & supportNo prosecution in respect of any offence punishable under this
Act shall be instituted without the sanction of the Public Prosecutor.
The Collector may compound any such offence.
Collector
“Collector” includes the Collector of Stamp Duties and every Deputy Collector of Stamp Duties appointed under section 3;
*NOTE—All reference to “West Malaysia” shall be construed as reference to “Peninsular Malaysia”–see the Interpretation (Amendment) Act 1997 [Act A996], subsection 5(2).
Stamp 83
The amount of any such composition shall be a debt 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.