ORDINANCE No. 15 of 1884.
Stamp.
Stamping after execution.
10. The Collector of stamp duty may stamp documents after execution in cases where he [or the Court ordering such stamping: repeated by Ordinance No. 2 of 1885] shall be satisfied that the omission or neglect to stamp or to stamp sufficiently did not arise from any intention to evade payment of stamp duty or otherwise to defraud, subject to the following rules:-
1. Agreements by letter may be stamped at any time within one month after execution.
2. Bills of exchange and promissory notes executed in the Colony shall not be stamped after execution.
3. Documents executed out of the Colony shall be stamped when they are received in the Colony if they have not been previously stamped according to this Ordinance,
4. In all other cases of stamping after execution there shall be charged as a penalty, if within one month of execution double, if within two months ten times, if after two months twenty times the deficient duty.
5. If the Collector be satisfied that the omission or neglect to stamp arose solely from urgent necessity or unavoidable accident, he shall remit the penalty prescribed by this section. He may require sworn or other evidence as to the circumstances at his discretion.
Adjudication.
11. Whenever any person is in doubt respecting the proper amount of stamp duty payable upon any document, he may apply to the Collector for an adjudication on such document, at the same time depositing a fee of one dollar, whereon the Collector shall determine the amount of duty to which such document is liable, and on payment thereof shall impress the document with stamps to that amount, also with an additional stamp denoting that the adjudication fee has been paid. And any document bearing the said adjudication fee stamp shall be received in evidence in any Court or registered by any public officer as properly stamped, and shall be regarded as properly stamped for any purpose whatever.
Spoiled Stamps.
12. Whenever material bearing an impressed stamp has become damaged, spoiled, or unfit for use, the Collector, on its delivery to him, may supply the owner of such spoiled material with stamps of equal value to those originally impressed, subject to the following rules:-
1. In the case of unexecuted documents spoiled by error in the writing, defaced by accident, or rendered useless by unforeseen circumstances before completion, such allowance may be made within six months of spoiling.