Stamp duty payable

(1) The inheritance shall be liable to pay stamp duty of one percent of the net value of the assets as shown in the chart of partition. (2) The interested parties shall be liable to share the duty payable in proportion to their share in the inheritance. (3) Where any of the interested parties does not pay his share of the duty payable, any other interested party may pay such share of duty and recover the amount in the same proceedings with interest at the rate of 10% per annum. Where the defaulting party is entitled to owelty, such amount shall be adjusted against the owelty, and for the balance, there shall be a charge on the assets allotted to him and he shall not be entitled to the possession of those assets.