STAMP DUTIES MANAGEMENT.
No. 35 of 1911.
2011
appropriate an adhesive stamp before it is used for the purpose of identification thereof.
relation to
18. Any person who practises or is concerned in any fraudulent Penalty for act, contrivance, or device, not specially provided for by law, with frauds in intent to defraud His Majesty of any duty shall be liable, on duties. summary conviction, to a fine of 500 dollars,
Miscellaneous.
54 & 55 Vict. c. 38 s. 21.
*
continuance
+
19. Whenever the Collector determines to discontinue the use of As to dis- any die, and provides a new die to be used in lieu thereof, and gives of dies. public notice thereof in the Gazette, then from and after any day ib. s. 22. to be stated in the notice (such day not being within one month after the same is so published) the new die shall be the only lawful die for denoting the duty chargeable in any case in which the dis- continued die would have been used; and every instrument first executed by any person, or bearing date after the day so stated, and stamped with the discontinued die shall be deemed to be not duly stamped;
Provided that,-
(a) if any instrument stamped as last aforesaid, and first executed after the day so stated at any place out of the Colony, is brought to the Collector within 14 days after it has been received in the Colony, then upon proof of the facts to the satisfaction of the Collector the stamp thereon shall be cancelled, and the instrument shall be stamped with the same amount of duty by means of the lawful die, without the payment of any penalty;
(b) all persons having in their possession any material stamped with the discontinued die, and which by reason of the providing of such new die has been rendered useless, may, at any time within 6 months after the day stated in the notice, send the same to the Collector who may thereupon cause the stamp on such material to be cancelled, and the same material, or if the Collector thinks fit, any other material, to be stamped with the new die, in lieu of and to an equal amount with the stamp so cancelled.
20. The provisions of this Ordinance in reference to offences Application relating to stamps shall apply to any label provided by Government to customs
* As amended by No. 17 of 1912.
+ As amended by No. 56 of 1911 and No. 17 of 1912. § As amended by No. 16 of 1912 and No. 17 of 1912.
of Ordinance
and excise labels. ib. s. 23.
$
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