ORDINANCE No. 12 of 1866.
Stamp.
Clause 2. The owner of any stamp which shall be damaged, spoiled, or rendered unfit for use as aforesaid shall prefer his application to the Collector of Stamp Revenue and if such Collector be of opinion that the application ought to be complied with he shall deliver or cause to be delivered, subject to the provisions of this Ordinance, to the party or his representative a stamp similar or of equal value to that which has been damaged, spoiled, or rendered unfit for use. Provided that the application be made within six months of the period when the stamp shall have become damaged, spoiled, or rendered unfit for use.
Clause 3. In any case in which under this section the Collector of Stamp Revenue may give a new stamp in lieu of a stamp damaged, spoiled, or rendered unfit for use, he may in lieu thereof if he shall see fit repay to the party making the application the amount of such stamp in money.
27. In every instrument charged under the schedule annexed to this Ordinance with an ad valorem duty, the consideration money or amount paid or secured or agreed to be paid or secured thereunder shall be truly expressed and set forth and in default thereof every person who shall knowingly and wilfully execute any such instrument and every person who shall knowingly and wilfully insert or set forth in such any instrument, a less amount than the full and true consideration money or amount paid or secured or agreed to be paid or secured thereunder shall forfeit a sum not exceeding two hundred and fifty dollars.
28. The Governor may upon petition order any penalty imposed under this Ordinance to be mitigated and if paid may order the whole or any part of it to be returned, and all decisions, orders, or acts of the Collector of Stamp Revenue shall be open to revision by the Governor and may by him be reversed, altered, or modified.
29. No person shall be proceeded against for any offence affecting the public revenue under this Ordinance except at the suit or prosecution of or with the consent of the Attorney General.
30. Every offence under this Ordinance may be summarily tried by the Magistrates of Police or either of them.
31. The whole or any portion of every fine recovered under this Ordinance may be awarded to the informer either by the Court imposing the fine or by the Governor.
32. This Ordinance shall commence and take effect on such day as shall hereafter be fixed by proclamation under the hand of the Governor.
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Application for renewal.
Collector may repay the amount of damaged stamps instead of giving new stamps.
Conveyance to state truly the amount of the purchase money.
Mitigation or return of penalty under this Ordinance.
Prosecution to be by Attorney General.
Offences cognizable by Magistrates of Police.
Rewards to informers.
Commencement of Ordinance.