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Stamp Act 1949: Commentary and Cases

Shearn Delamore and Co

Book MYR90.00 (No SST)

This book brings together the extensive experience of the renowned legal firm Shearn Delamore & Co and professional tax publisher, CCH Asia Pte Limited. Avoiding esoteric commentaries, this book adopts a simplistic and user-friendly approach of explaining the application of stamp duty law in Malaysia by providing comprehensive and authoritative annotations to the Stamp Act 1949.

Key features:

  • Using the Stamp Act 1949 (Consolidated and Revised — 1989) as its basis, value is added to this publication via:
  1. Square bracket headings: to inform readers at a glance the essence/subject matter of a particular   provision of the Act
  2. Legal Notes: to help clarify grey areas, possible contentious issues, other related provisions of the Act, and explanation via related case law
  3. History: which provide all the amendments made to the Stamp Act 1949 since 1989
  • Actual text to the legislation is easily differentiated in that the actual words of the legislation appears in Helvetica (a “straight” typeface) while the square bracket headings, Legal Notes and History are in Times Roman typeface
  • Each annotation is identified by a sequential reference number
  • Contains excerpts of well-known and important judgements
  • Amendments are as at 1 July 2010
  • Includes references to the Stamp (Amendment) Bill 2010, which has yet to be passed by Parliament

Topics covered:

  • Summary of Amendments (2000-2009)
  • Stamp Act 1949
  • Part 1: Preliminary
  • Part 2: Provisions Applicablee to Instruments Generally
  • Part 3: Provisions Applicable to Particular Instruments
  • Part 4: Liability for Payment of Duty
  • Part 5: Adjudication as to Stamps
  • Part 6: Of the Time of Stamping Instruments
  • Part 7: Instruments not Duly Stamped
  • Part 8: Allowance for Spoiled Stamps
  • Part 9: Offences and Penalties
  • Part 10: Miscellaneous
  • Schedules
  • Appendix A
  • Case Tables
  • Index

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