1502
No. 8 of 1921.
STAMP.
54 & 55 Vict. c. 39, s. 11.
Duplicates
parts.
4 & 55 Vict. c. 39, s. 72.
Adjudication of duty by Collector.
54 & 55 Vict. c. 39, s. 12.
•
[cf. s. 9A.]
that it is not chargeable with any duty until it has been stamped with the adjudication fee stamp.
(4) The adjudication fee stamp shall in every case bear the signature or initials of the Collector.
(5) No instrument which has been stamped by special leave given under the provisions of section 16 shall be deemed to be duly stamped unless the Collector's signature appears thereon.
(6) Where the duty with which an instrument is chargeable depends in any manner upon the duty paid upon another instrument, the payment of the last-mentioned duty shall, upon application to the Collector and production of both the instruments, be denoted upon the first-mentioned instrument in such manner as the Collector thinks fit.
(7) The provisions of this section may be rescinded or amended in any way whatsoever by regulations made under the provisions of section 4.
13. The duplicate or counterpart of an instrument chargeable with duty (except the counterpart of an instrument chargeable as a lease, such counterpart not being executed by or on behalf of any lessor or grantor) is not to be deemed duly stamped unless it is stamped as an original instrument, or unless it appears by some stamp impressed thereon, or by some indorsement made by the Collector thereon, that the full and proper duty has been paid upon the original instrument of which it is the duplicate or counterpart.
14. (1) Subject to such rules as the Collector may think fit to make, the Collector may be required by any person to express his opinion with reference to any executed instrument upon the following questions-
(a) whether it is chargeable with any duty;
(b) with what amount of duty it is chargeable.
* As amended by Law Rev. Ord., 1939, Supp. Sched.