ORDINANCE No. 15 OF 1884. 1805
Stamp .
Stamping after execution.
10. The Collector of stamp duty may stamp documents after execution in cases Stamping after
execution.
where he [or the Court ordering such stamping : repealed by Ordinance No. 2 of 1885] shall
be satisfied that the omission or neglect to stamp or to stamp sufficiently did not arise
from any intention to evade payment of stamp duty or otherwise to defraud , subject to
the following rules :
1. Agreements by letter may be stamped at any time within one month after [12 of 1866, s. 19. ]
execution.
2. Bills of exchange and promissory notes executed in the Colony shall not be [12 of 1866, s. 22
and 19,]
stamped after execution.
3. Documents executed out of the Colony shall be stamped when they are received
in the Colony if they have not been previously stamped according to this
Ordinance.
4. In all other cases of stamping after execution there shall be charged as a penalty, [12 of 1866, s. 16 .
if within one month of execution double, if within two months ten times, if
after two months twenty times the deficient duty.
5. If the Collector be satisfied that the omission or neglect to stamp arose solely [Ibid. clause 6,
and 5 of 1868,
from urgent necessity or unavoidable accident, he shall remit the penalty s. 1.]
prescribed by this section. He may require sworn or other evidence as to the
circumstances at his discretion.
Adjudication.
11. Whenever any person is in doubt respecting the proper amount of stamp duty Adjudication [12
of 1866, s. 20.1
payable upon any document, he may apply to the Collector for an adjudication on such
document, at the same time depositing a fee of one dollar, whereon the Collector shall
determine the amount of duty to which such document is liable, and on payment thereof
shall impress the document with stamps to that amount, also with an additional stamp
denoting that the adjudication fee has been paid. And any document bearing the
said adjudication fee stamp shall be received in evidence in any Court or registered by
any public officer as properly stamped , and shall be regarded as properly stamped for
any purpose whatever .
Spoiled Stamps.
12. Whenever material bearing an impressed stamp has become damaged, spoiled , Spoiled stamps
may be allowed.
or unfit for use, the Collector, on its delivery to him, may supply the owner of such [12 of 1866, s. 26.]
spoiled material with stamps of equal value to those originally impressed, subject to
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the following rules :
1. In the case of unexecuted documents spoiled by error in the writing, defaced by
accident, or rendered useless by unforeseen circumstances before completion,
such allowance may be made within six months of spoiling.