953
24. Stamp duty shall not be chargeable in respect of-
Exemption from stamp
(a) any warrant for the payment of any amount repayable in duty. respect of a certificate;
(b) any receipt for any such amount;
(c) any power of attorney or other document which relates solely to the payment or receipt of any such amount.
Accountant-
25.-(1) The Financial Secretary, the Accountant-General and Indemnity any person acting under his authority shall not be liable in respect of Financial of any payment duly made or act duly done in accordance with these Secretary, regulations, and any such payment shall, subject to the provisions General and of these regulations for saving the rights of third parties, be deemed officers. to have been a valid payment, and the receipt of the person to whom the money was paid shall be a full discharge to the Financial Secretary and to the Accountant-General for the amount of the payment.
(2) Where a warrant for payment of any amount repayable in respect of a certificate is issued payable to some person being neither the holder of the certificate nor a person otherwise entitled under these regulations to receive payment in respect thereof, then, if it is shown that-
(a) the warrant was issued in good faith and without negligence; and
(b) the issue of the warrant to that person is attributable to some act or omission on the part of the holder or a person so entitled;
the warrant shall, subject to the provisions of these regulations for saving the rights of third parties, be deemed to have been duly issued to a person so entitled.
26. Nothing in these regulations for the protection of the Saving of Financial Secretary or the Accountant-General in respect of any act rights of done or any money paid shall operate to prevent the recovery by third any person or his representatives of any money lawfully due to him parties. from the person to whom that money was paid by or under the direction of the Accountant-General, or from the representative of that person, or affect the right which any person or his representatives may have in respect of a certificate against a third party.
27. Every document required by these regulations to be delivered Form of to the Accountant-General in the prescribed form shall contain a full documents. and specific statement of the particulars required to be given there- under, and any such document which is required by the Accountant- General to be signed by any person shall be signed by that person.
General to
28.--(1) Nothing in these regulations shall be held to prejudice Power of the right of the Accountant-General to require evidence to be given Accountant- to his satisfaction of the identity of any person or of the title of any person to any certificate, document or money, or to require evidence require that anything purporting to be had or done in pursuance of these
evidence of regulations has been duly had or done, or otherwise with respect to etc.
identity, any matters on which the due exercise of his powers or performance of his duties under these regulations depends, and the Accountant- General may, for the purpose of obtaining any such evidence, require a statutory declaration to be made by any person.
(2) The Accountant-General may accept as conclusive proof of the death of the holder of a certificate any evidence which establishes to his satisfaction the fact that the holder has not been heard of for a period of seven years or upwards, and, for the purposes of this paragraph, the expression holder of a certificate
includes any person beneficially interested at any time, whether absolutely or contingently, in the personal estate of the deceased holder of a certificate.
44
27