1974

Penalty for unauthorised dealing in stamps, etc.

No. 35 of 1911. STAMP DUTIES MANAGEMENT.

place on the outside of the front of every house, shop, or place in or at which he is licensed to deal in unused stamps, his full name, together with the words "Licensed to sell stamps", and for every neglect or omission so to do he shall upon summary conviction be liable to a fine not exceeding one hundred dollars.

4.--(1) Every person who, not being duly appointed to sell and distribute stamps, deals in any manner in stamps, without being licensed so to do, or at any house, shop, or place not specified in his licence, shall upon summary conviction be liable to a fine not exceeding two hundred dollars.

54 & 55 Vict. c. 38, s. 1.

Provisions as to determination of a licence.

54 & 55 Vict. c. 38, s. 5.

(2) Every person who, not being duly appointed to sell and distribute stamps, or duly licensed to deal in stamps, has, or puts upon his premises either in the inside or on the outside thereof, or upon any board or any material whatever exposed to public view, and whether the same be affixed to his premises or not, any letters importing or intending to import that he deals in stamps, or is licensed so to do, shall upon summary conviction be liable to a fine not exceeding one hundred dollars.

5. (1) If the licence of any person to deal in stamps expires or is revoked or if any person licensed to deal in stamps dies or becomes bankrupt, and any such person at the expiration or revocation of his licence, or at the time of his death or bankruptcy, has in his possession any stamps, such person, or his executor or administrator, or the receiver or trustee or official assignee under his bankruptcy, may, within six months after the expiration or revocation of the licence, or after the death or bankruptcy, as the case may be, bring or send the stamps to the Collector.

(2) The Collector may in any such case pay to the person bringing or sending stamps the amount of the duty thereon, if proof to his satisfaction is furnished that the same were actually in the possession of the person whose licence has expired or been revoked, or so dying or becoming bankrupt, for the purpose of sale, at the time of the expiration or revocation of the licence, or of his death or bankruptcy, and that the stamps were purchased or procured by that person at any public office, or from some person duly appointed to sell and distribute stamps, or duly licensed to deal in stamps.

* As amended by Law Rev. Ord., 1924.

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