(1) An instrument relating to the creation or transfer of an estate or interest in land, submitted to the Commissioner for assessment of the chargeable stamp duty, shall be accompanied with a statement in the form set out in the Schedule 2.

(2) The statement shall be signed by the grantee, transferee or by a person authorised in writing to do so by the grantee or transferee.

(3) The Commissioner shall when furnished with the statement required by this section, impress on the instrument, a stamp bearing the words "particulars delivered".