s 55 Agreements evidenced by letters how stamped
(1) Where a contract or agreement of any kind is effected by correspondence consisting of two or more letters and any one of the letters bears the proper stamp the contract or agreement shall be deemed to be duly stamped. (2) Where an agreement is evidenced by one or more letters between parties, which letters were not stamped before being used, it shall be lawful for the Collector, on being satisfied that the omission to have the letter or letters stamped did not arise from an intention to evade the payment of stamp duty, to affix the proper stamp on the letter or any one of the letters evidencing the contract on payment of the duty and a further duty of ten ringgit by way of adjudication fee. (3) On stamping any letter under this section the Collector shall write or cause to be written on the letter the words “Duly Stamped” and shall add his signature or initials thereto and the day, month and year on which the letter was stamped. (4) Where a letter is so stamped all the letters forming together the agreement may be used in evidence to prove the agreement stated or partly stated in the letter so stamped.