1520
No. 8 of 1921.
STAMP.
Attested copies of instruments containing attestation clauses.
Chinese "chops".
Responsibility for loss of or damage to instrument.
Liability in the case of corporate bodies and firms.
upon the granting of such property granted in exchange, then such reassignment and new mortgage shall be exempt from stamp duty, and the Collector shall, on production to him of such certificate and of such reassignment and new mortgage, indorse thereon a certificate to the effect that the same are under this section exempt from stamp duty.
36. In case any instrument of which an attested copy is made has annexed to it or subscribed upon it any certificate, affidavit, declaration or attestation referring to the execution of such instrument or to any other formality in connexion with such instrument, no separate or additional stamp shall be required for or in respect of an attested copy of any such certificate, affidavit, declaration or attestation, and the stamp of three dollars upon the attested copy of the principal instrument shall be deemed to cover and include the attested copies of all such certificates, affidavits, declarations and attestations.
37. The impressions of Chinese names, shop names or trading names, commonly called "chops", shall not be deemed to be seals for the purposes of this Ordinance.
38. The Government shall not be responsible for the loss of or for damage to any instrument tendered for stamping whilst in the custody of the Collector, nor shall any officer of the Stamp Office be responsible for such loss or damage, unless he has caused it wilfully, fraudulently or by gross negligence.
39.-(1) Where any obligation or liability is under the provisions of this Ordinance imposed upon a corporate body and such obligation or liability is not discharged, every director, manager, secretary and other officer of the corporate body who is wilfully a party to the default, and the said corporate body, shall be deemed to commit an offence against this Ordinance.
(2) Where any obligation or liability is under the provisions of this Ordinance imposed upon a firm and such obligation or liability is not discharged, every partner in the said firm, and every servant of the said firm, who is wilfully a party to the default, and the person appearing to have the management of the said firm within the Colony, shall be deemed to commit an offence against this Ordinance.
* As amended by Law Rev. Ord., 1939, Supp. Sched.