s 36 Mode of adjudication as to proper stamp
(1) When any executed instrument, other than an instrument which by virtue of section 47 cannot be stamped after execution, is brought to the Collector, and the person bringing it applies to have the opinion of that officer as to the duty, if any, with which it is chargeable, and pays a fee of ten ringgit, the Collector shall assess the duty, if any, with which in his judgment the instrument is chargeable. (2) For this purpose the Collector may require an abstract of the instrument to be furnished, and also such affidavit or other evidence as he deems necessary to prove that all the facts and circumstances affecting the liability of the instrument to duty, or the amount of the duty chargeable thereon, are fully and truly set forth therein, and may refuse to proceed upon any such application until such abstract and evidence have been furnished to him accordingly. (3) No evidence furnished in pursuance of this section shall be used against any person in any civil proceeding, except in an inquiry as to the duty with which the instrument to which it relates is chargeable. (4) Every person by whom any such evidence is furnished shall, on payment of the full duty with which the instrument to which it relates is chargeable, be relieved from any penalty which he has incurred under this Act by reason of the omission to state truly in such instrument any of the facts or circumstances aforesaid.