6. Otherwise than in cases where there is an agreement to the contrary, stamp duty shall be payable:-
| (a) in the case of a policy of insurance, by the person effecting the insurance; |
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| (b) in the case of a transfer or assignment of any share, by the transferee or assignee of such share; |
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| (c) in the case of a lease, by the lessee; |
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| (d) in the case of a claim, demand or request by a service provider from the holder of a credit card, by the credit card holder ; and |
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| (e) in all other cases, by the person drawing, making or executing such instrument. |
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Sri Lanka Consolidated Acts