D.- Of Valuations for Duty.
Effect of statement of rate of exchange or average price.
22. Where an instrument contains a statement of current rate of exchange, or average price, as the case may require, and is stamped in accordance with such statement, it shall, so far as regards the subject-matter of such statement, be presumed, until the contrary is proved, to be duly stamped.
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Ministry of Law, Justice and Parliamentary Affairs
