78. Revision of acts of Collector

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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• duly stamped

  duly stamped

  Defined · s 2

  “duly stamped”, as applied to an instrument, means — (a) the instrument bears an adhesive or impressed stamp of not less than the proper amount or the amount of initial duty or the amount of advance duty paid under subsection 37(1) and that such stamp has been affixed or used in accordance with the law for the time being in force; (b) any official receipt for the proper amount or the amount of initial duty or the amount of advance duty is affixed to the instrument; (c) a stamp certificate for the proper amount or the amount of initial duty or the amount of advance duty is attached to the *NOTE―The Securities Industry Act 1983 was repealed by the Capital Market and Services Act 2007 —see section 381…

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• instrument

  instrument

  Defined · s 2

  “instrument” includes every written document;

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