Section 77B
Electronic assessment and stamping of instruments
ActIn forceProvision 111 of 149
Section 77B
(1)
For the purposes of this Act, the issue of a stamp certificate for an instrument shall state an assessment of a duty and any penalty, if any, in relation to the instrument.
(2)
A registered person must, on receipt of a stamp certificate issued for the instrument by the Collector, immediately attach the stamp certificate to the instrument.