1238
No. 35 of 1911.
STAMP DUTIES MANAGEMENT.
Penalty for frauds in
relation to duties.
54 & 55 Vict.
c. 38, s. 21.
As to discontinuance of dies.
54 & 55 Vict. c. 38, s. 22.
upon or otherwise appropriate an adhesive stamp before it is used for the purpose of identification thereof.
18. Every person who practises or is concerned in any fraudulent act, contrivance or device, not specially provided for by law, with intent to defraud His Majesty of any duty shall upon summary conviction be liable to a fine of five hundred dollars.
Miscellaneous.
19. Whenever the Collector determines to discontinue the use of any die and provides a new die to be used in lieu thereof and gives public notice thereof in the Gazette, then from and after any day 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 discontinued 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 fourteen 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 six 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.
For notice of discontinuance from 31.12.33 of dies bearing the effigy of
His late Majesty King Edward VII see G.N. 606 of 8.9.33.
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