i. Adjudication is the process of determining the correct amount of Stamp Duties payable on an instrument by the Commissioner of Stamp Duties. A document will be duly stamped after adjudication only when the applicable duty has been paid.

ii. Benefits of Adjudication include:

• It is the first step in disputing the Stamp Duties officer’s view of the correct amount of duty.
• It shows the genuineness of a document.
• It satisfies the statutory requirement.
• It makes the instrument, once adjudicated, admissible for all purposes notwithstanding any objection as to the duty to be paid.

iii. Fixed Duties are duties that do not vary with the consideration for the document being stamped; e.g., payment receipts, cheque leaves, proxy forms, guarantor forms, admission as solicitor or notary public.