CAP. 117]

Stamp.

CHAPTER 117.

THE STAMP ORDINANCE.

ARRANGEMENT OF SECTIONS.

Section

1. Short title

2. Collector and assistant collectors

3. Interpretation

4. Regulations

5. Liability to, nature of and time of stamping

6. Excess stamp duty on conveyance

7. Non-admissibility of unstamped instruments

8. How instruments to be written and stamped

9. Instruments chargeable under more than one heading

10. Facts and circumstances affecting duty to be set forth

11. Power to call for abstract and evidence

12. Splitting

...

Page 390

390

390

395

396

397

397

399

*

399

400

400

400

13. Cancellation of adhesive stamps

401

14. Methods of stamping and denoting

401

15. Cheques supplied by authorized banks need not bear stamp

402

16. Duplicates and counterparts ...

403

17. Adjudication of duty by Collector

403

18. Appeal against assessment

404

19. Stamping by special leave

405

20. Effect of non-compliance in case of certain bills of exchange.

406

23. Bills in sets

21. Instruments executed out of the Colony

22. Foreign bills and notes

24. Penalty regarding unstamped bill or note

406

406

407

408

25. Certificates to practise

26. Exchange contracts

408

409

27. Gifts inter vivos

410

28. Proxies

411

29. Refusal to give receipt

412

30. Certain mortgages of shares chargeable as agreements

412

31. Share contract notes

412

388

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