CAP. 121]
Mode of proceeding
are seized.
Stamp Duties Management.
17. Where stamps are seized under a warrant, the person authorized by the warrant shall, if required, give to 54 & 55 Vict. the person in whose custody or possession the stamps are
c. 38, s. 19.
As to
defacement
of adhesive
stamps.
c. 38, s. 20.
found an acknowledgment of the number, particulars and amount of the stamps and permit the stamps to be marked before the removal thereof.
[16]
18. Any person who by any writing in any manner defaces any adhesive stamp before it is used shall upon
54 & 55 Vict. Summary conviction be liable to a fine of fifty dollars:
Provided that any person may with the express sanction of the Collector, and in conformity with the conditions which he may prescribe, write upon or otherwise appropriate an adhesive stamp before it is used for the purpose of identification thereof.
[17]
Penalty for frauds in
relation to
duties.
c. 38, s. 21.
19. Any person who practises or is concerned in any fraudulent act, contrivance or device, not specially provided
54 & 55 Vict. for by law, with intent to defraud His Majesty of any duty shall upon summary conviction be liable to a fine of one thousand dollars.
[18]
22 of 1950,
Schedule.
Miscellaneous.
As to dis-
continuance
of dies.
54 & 55 Vict. c. 38, s. 22.
20. 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;
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