STAMPS.
Administration.
No. 16 of 1901.
1397
3. There shall be one general Stamp Office and such subsidiary Stamp Offices as the Governor may appoint.
4. The Governor may appoint a Chief Officer who shall have the control and management of the Stamp Office, and such other officers as may be required to carry on the business of the office.
5. For every document executed of any of the kinds specified by Stamp duties the 1st schedule as requiring stamps, there shall be payable a stamp duty of the amount indicated in the said schedule to be proper for such document.
6. The Governor-in-Council may make rules-
(1) fixing lower rates of duty than those specified in the 1st schedule;
(2) exempting from duty any of the documents mentioned in the said schedule;
(3) prescribing the form, size, and material of the stamps to be used, and the mode and place of impressing, affixing, or denoting the value of the same, and the manner of writing upon or filling up the same, and also the manner of cancelling the same;
(4) authorising or prohibiting the use of adhesive stamps for any documents required to bear stamps;
(5) authorising the over-embossing of the stamps, and the method of such over-embossing;
(6) providing for the Collector certifying that stamp duty has been paid; and
(7) generally for the carrying out of the provisions of this Ordinance.
Execution out of the Colony.
7. All documents whatever executed out of the Colony shall, before being used, brought into force, or registered within the Colony, be stamped according to the rate of duty to which they would have been liable if they had been executed in the Colony.
* As amended by No. 50 of 1911 and No. 1 of 1912.
* As amended by No. 50 of 1911, No. 1 of 1912 and No. 2 of 1912.