CAP. 117]
Penalty regarding unstamped
bill or note.
c. 39, s. 38.
Stamp.
24. (1) Every person who issues, indorses, transfers, negotiates, presents for payment or pays any bill of exchange
54 & 55 Vict. or promissory note chargeable with duty and not being duly stamped shall be deemed to commit an offence against this Ordinance, and the person who takes or receives from any other person any such bill or note either in payment or as a security, or by purchase or otherwise, shall not be entitled to recover thereon or to make the same available for any purpose whatever: Provided that if any bill of exchange payable on demand or at sight or on presentation is presented for payment unstamped, the person to whom it is presented may affix thereto an adhesive stamp of fifteen cents and cancel the same as if he had been the drawer of the bill, and may thereupon pay the sum in the bill mentioned and charge the duty in account against the person by whom the bill was drawn or deduct the duty from the said sum, and the bill is, so far as respects the duty, to be deemed valid and available.
24 of 1950, Schedule.
Certificates to practise.
1 of 1940, s.28.
(Cap. 32.)
(2) The foregoing proviso is not to relieve any person from any fine or penalty incurred by him in relation to such bill.
[20]
25. (1) Subject to any temporary regulations which may be made under this Ordinance, no architect, barrister, registered dentist, medical practitioner, pharmaceutical chemist, auditor on the current authorized list published under subsection (3) of section 131 of the Companies Ordinance, or solicitor, shall practise his profession or any part thereof in the Colony, whether wholly or in part on his own account or as an assistant or servant of any other person, unless he is in possession of a valid and current certificate to practise which shall be stamped in accordance with the provisions of head 17 in the Schedule: Provided that in the case of auditors this subsection shall not be deemed to require an additional certificate in respect of practice under a firm name where the names of the individual professional partners, assistants and servants of the firm appear on the said current authorized list.
(2) No person who is required under the provisions of this section to take out a certificate shall be entitled to recover any fees, costs or other remuneration on any cause of action unless either-
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