s 55 Recovery of duty and penalty
55.—(1) When any duty or penalty has been paid in respect of any instrument by any person (X), and by agreement or under the provisions of this Act or of any other law in force at the time when the instrument was executed or first executed some other person (Y) was liable to pay the duty on the instrument, X is entitled to recover from Y the amount of the duty or penalty so paid. (2) For the purpose of any recovery mentioned in subsection (1), any certificate granted in respect of the instrument by the Commissioner is conclusive evidence as to the amount of the duty and penalty paid and the person by whom they were paid.