ORDINANCE No. 16 OF 1886 .. 1997
Stamp.
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 Spoiled
damaged , spoiled , or unfit for use, the Collector, on its delivery to him , be allowed .
may supply the owner of such spoiled material with stamps of equal value
to those originally impressed , subject to the following rules :
1. In the case of unexecuted documents spoiled by error in the
writing, defaced by accident, or rendered useless by un
foreseen circumstances before completion , such allowance
may be made within six months of spoiling.
2. In the case of executed documents found unfitted for the
purpose originally intended by errors therein, or the execu
tion of which cannot be completely carried out by reason
of the death or refusal to sign of any person or other un
foreseen circumstance, or in the case of bills of exchange
or promissory notes no part of which has been delivered
to the payee, such allowance may be made within six
months of signature .
Miscellaneous.
13. When the duty with which an instrument is chargeable depends Denoting
stamp. [33
in any manner upon the duty paid upon another instrument, the payment and 34 Vict.
c. 97 sect . 14. ]
of such last-mentioned duty shall , if application be made to the Collector
for that purpose , and on production of both the instruments , be denoted
in such manner as the Collector thinks fit upon such first- mentioned
instrument.
14. The expense of the stamp for any bill of exchange or promissory Cost of
stamps.
note shall be borne by the person drawing or making or negociating the
same. The expense of any receipt stamp shall be borne by the person
receiving payment .
15. All decisions , orders , or acts of the Collector may be reversed or Collector's
acts revised
modified by the Governor . And whenever any person shall suppose any by Governor.
decision of the Collector with reference to any document tendered by such