1994 ORDINANCE No. 16 OF 1886 .
Stamp.
Staff. 3. The Governor may from time to time appoint and remove a chief
officer who shall have the control and management of the Stamp Office,
and such other officers as may from time to time be required to carry on
the business of the Stamp Office.
Duty payable 4. For every document executed after the coming into force of this
under sche
dule. Ordinance of any of the kinds specified by the schedule as requiring
stamps , there shall be payable to Government a stamp duty of the amount
indicated in the said schedule to be proper for such document .
Every provision contained in the said schedule shall be of the same
force as if it were contained in the body of this Ordinance.
Governor in 5. The Governor in Council may from time to time make and when
Council may
lower or made, revoke, add to or alter rules , fixing lower rates of duty than those
abolish duties.
specified in the schedule , or exempting from duty any of the documents
May make mentioned , in the schedule, and prescribing the form , size, and material
rules.
of the stamps to be used , and the mode and place of impressing, affixing ,
or denoting thereupon the value of the same under the provisions of this
Ordinance, and the manner of writing upon or filling up such stamps , and
authorising or prohibiting the use of adhesive stamps for any documents
required to bear stamps, and generally for the execution of this Ordinance.
Penalties.
Penalties for 6. Every person who commits any of the following offences shall,
non-stamp
ing, &c. on summary conviction thereof before a Magistrate , be liable to a penalty
-
not exceeding one hundred dollars , that is to say :
1. Drawing, accepting , issuing, endorsing, negociating, paying,
or receiving payment of any bill of exchange, promissory
note , or other similar instrument, or making, executing, or
signing (except as hereinafter provided ) any document
enumerated in the schedule on unstamped or insufficiently
stamped material.
2. Delivery out of his hands, custody, or power of any docu
ment upon which an adhesive stamp has been affixed
under this Ordinance without cancelling the said stamp so
that it cannot be used again.
3. Any breach of this Ordinance not specially provided for.