(1) A person dissatisfied with any assessment of stamp duty made by the Accountant General on any instrument liable to stamp duty may within 7 days of the date of the assessment by notice in writing appeal against the assessment to a judge in chambers and the judge shall have power to hear the appeal in a summary manner and assess the duty if any payable on such instrument.
(2) The decision of the judge under the provisions of the preceding subsection is final.
(Amended by Act 5 of 1978)