77B. Electronic assessment and stamping of instruments

Terms defined in s 2

• Collector

  Collector

  Defined · s 2

  “Collector” includes the Collector of Stamp Duties and every Deputy Collector of Stamp Duties appointed under section 3;

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• duty

  duty

  Defined · s 2

  “duty” means any stamp duty for the time being chargeable under this Act or under any written law;

  Open s 2
• instrument

  instrument

  Defined · s 2

  “instrument” includes every written document;

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• stamp certificate

  stamp certificate

  Defined · s 2

  “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;

  Open s 2