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Section 83

of Stamp Act 1949

ActIn forceProvision 51 of 149

Section 83

333

where

A is the money value of the consideration in respect of an instrument for the transfer of an immovable property as submitted by the person.

(3)

The Collector shall assess the duty chargeable on the instrument referred to in subsection (1) based on the market value as ascertained in advance under subsection (2).

54 Laws of Malaysia ACT 378

Additional duty