ORDINANCE No. 12 of 1866.
Stamp.
927
drawing bills purporting to be drawn in a set of two or more and not drawing the whole number
14. If any person shall within the Colony draw any bill of exchange purporting to be drawn in a set of two or more, and shall not draw at the same time, on paper duly stamped as required by this Ordinance, the whole number of bills of which such bill purports the set to consist, he shall forfeit a sum not exceeding five hundred dollars.
15. Except as otherwise provided by this Ordinance, no deed, instrument or writing for which any duty shall be payable under this Ordinance shall be received as creating, transferring or extinguishing any right or obligation, or as evidence in any civil proceeding in any Court of Justice in the Colony, or shall be acted upon in any such Court or by any Public Officer, or shall be registered in any public office or authenticated by any Public Officer, unless such deed, instrument or writing be upon a stamp or, when an adhesive stamp shall be allowed to be used, shall bear a stamp of a value not less than that indicated to be proper for it by the schedule* annexed to this Ordinance: Provided that every deed, instrument or writing liable to stamp duty shall be admitted as evidence in any criminal proceeding, although it may not have the stamp required by this Ordinance impressed thereon or affixed thereto.
16. Clause 1. If any deed, instrument or writing requiring to be stamped under this Ordinance, shall have been executed on paper not bearing the proper stamp, the Collector of Stamp Revenue if satisfied that the omission or neglect to execute such deed, instrument or writing on paper bearing the proper stamp, did not arise from any intention to evade payment of the stamp duty prescribed by this Ordinance for such deed, instrument or writing, or otherwise to defraud the Government, may on payment of the proper stamp duty, or if the deed, instrument or writing shall be insufficiently stamped, on payment of such sum as with the amount of the stamp upon such deed, instrument or writing shall suffice to complete the prescribed amount, and as a penalty, double the amount of the proper stamp duty or of the amount required to make up the same, direct that such deed, instrument or writing be duly stamped: Provided that such deed, instrument or writing be presented to the Collector of Stamp Revenue for the purpose of having the proper stamp affixed to or impressed upon it within six weeks from the date of its execution.
Clause 2. If any deed, instrument or writing requiring to be stamped under this Ordinance which shall have been executed on unstamped or insufficiently stamped paper shall be brought to the Collector of Stamp Revenue for the purpose of being properly stamped after six weeks from the date of its execution, but within four months from that date, the Collector of Stamp Revenue, if satisfied that the omission to execute such deed, instrument or writing on paper bearing the proper stamp did not arise from any intention to evade the payment of the stamp duty prescribed by this Ordinance for such deed, instrument or writing, or otherwise to defraud the Government may, on payment of a sum sufficient to make up the proper amount of stamp duty, and as a penalty, treble the amount of the proper stamp duty or of the amount required to make up the same.
Effect of a writing not duly stamped
[* See Ord. No. 5 of 1868 s. 4.]
Proviso:
Deeds inadvertently executed on paper not bearing proper stamp may be duly stamped on payment of proper stamp duty and penalty, if brought to the Collector within six weeks.
Penalty if executed on unstamped or insufficiently stamped paper and brought to be stamped after six weeks of execution but within four months of that date: