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Schedule.
Non-admis- sibility of
unstamped instruments.
34 & 55 Vict. c. 39, s. 1,
17, 41.
6-
(2.) The stamps to be affixed or impressed upon the said instrnments shall be adhesive, impressed, or over- embossed, as may be respectively specified in the fourthi column of the said schedule.
(3.) Subject to the provisions of sections 16, 17, 18 and 20 of this Ordinance, the points of time before which, and the periods of time within which, the re- spective instruments must be stamped shall be those specified in the fifth column of the said schedule, and where in the said fifth column it is provided that an instrument is to be stamped within a certain period of time after execution, the said period of time shall be reckoned as commencing on the day after the execution of the instrument in question by the person who first executes it, unless otherwise stated in the said sche- dule.
(4.) Where in the fifth column of the said schedule it is specified that au instrument is to be stamped before execution, such instrument must be stamped before execution by any party thereto.
(5.) If any instrument which is chargeable with stamp duty be not duly stamped, the person or persons respectively specified in the sixth column of the said schedule as being liable for stamping shall be liable, or jointly and severally liable, as the case may be, civilly to the Collector for the payment of the specified duty.
(6.) If any instrument which is liable to stamp duty be not duly stamped, every person specified in the sixth column of the said schedule as being liable for stamping shall also be deemed to be guilty of an offence against this Ordinance.
(7.) Where in the sixth column of the said schedule the liability for stamping is imposed upon more persons than one, every person on whom the said liability is imposed may, if the instrument is not duly stamped, be proceeded against either civilly or criminally without reference to any civil liability of the parties inter se for the payment of the stamp duty.
(8.) Where in the said schedule it is specified that the stamp duty is to be payable otherwise than by means of stamps, the duty shall be payable as may be stated in the said schedule and in any regulations which may be made under this Ordinance on the subject.
6. (1) Subject to the provisions of sub-section (3) of this section and to the provisions of section 16 of this Ordinance, no instrument chargeable with stamp duty under this Ordinance shall be received in evidence in any proceedings whatsoever, except (a) in criminal pro- ceedings, and (b) in Civil proceedings by the Collector to recover stamp duty, unless such instrument is duly stamped, whether the point of time before which, or the period of time within which, such an instrument should be stamped shall or shall not have arrived or expired as the case may be.
(2) No instrument chargeable with stamp duty under this Ordinance shall be acted upon, filed, or registered, by any public officer or by any company, unless such instrument is duly stamped, whether the point of time before which, or the period of time within which, such an instrument should be stamped shall or shall not have arrived or expired as the case may be.
(3) Upon the production to any court (other than a criminal court), arbitrator, referee, company or other corporation, or public officer, of any instrument which is chargeable with stamp duty under this Ordinance and which is not duly stamped, it shall be the duty of such court, arbitrator, referee, company or other corporation, or public officer, to take notice of the omission or insufficiency of the stamp on such instru- ment, and thereupon to take action in accordance with the following rules:-
(a) If the point of time before which, or the period of time within which, such an instru-
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ment should be stamped has arrived or expired as the case may be, and if the pay- nent of stamp duty be compulsory, the instrument shall be impounded and, unless the instrument shall have been produced to the Collector himself, shall be forwarded to the Collector.
(b.) In any case, before the exclusion or rejection of the instrument, the person tendering such instrumeut, if he desires, shall be given a reasonable opportunity of applying to the Collector for special leave under the provi- sions of section 16 of this Ordinance.
(4.) If a public officer is empowered or required by law to act upon, file, or register, a duplicate or copy of any instrument, and if the original of such instrument would require to be duly stamped if acted upon, filed, or registered, by such public officer, it shall be lawful for such public officer to call for the production of the original instrument or for evidence to his satisfaction that it was duly stamped, and no public officer shall act open, file, or register, any such duplicate or copy without production of the original instrument daly stamped or of evidence as aforesaid.
7.-(1) Every instrument written upon stamped How instry- material is to be written in such manner, and every ments are to instrument partly or wholly written before being and stamped,
be written stamped is to be so stamped, that the stamp may appear 54 & 55 Vict. on the face of the instrument, and cannot be used for or applied to any other instrument written upon the same piece of material.
(2) If more than one instrument be written upon the same piece of material, every one of the instruments is to be separately and distinctly stamped with the duty with which it is chargeable.
c. 30, n. 3.
8) An instrument containing or relating to Instruments several distinct matters shall be separately and distinctly chargeable charged, as if it were a separate instrument, with duty than one in respect of each of the matters.
under more
heading,
(2.) An instrument made for any consideration in 4 & 55 Vict. respect whereof it is chargeable with ad valorem duty, c. 39, s. 1. and also for any further or other valuable consideration or considerations, shall be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the considerations.
(3.) An instrument which is chargeable under more than one heading in the schedule to this Ordinance shall be charged under that heading which imposes the highest duty.
9. All the facts and circumstances affecting the Facts and liability of any instrument to duty, or the amount of the circum- duty with which en instrument is chargeable, are to be stances fully and truly set forth in the instrument; and every daty to be
affecting person who with intent to defraud the Government-
set forth in
(a) executes any instrument in which all the said instrumenta.
facts and circumstances are not fully and 54 & 55 Vict. truly set forth; or
c. 39, s. 5.
(b) being employed or concerned in or about the preparation of any instrument, neglects or omita fully and truly to set forth therein all the said facts and circumstances;
shall be deemed to commit an offence against this Ordinance.
10. (1) Where any minimum amount is prescribed Splitting. below which stamp duty shall not be payable, no person shall execute more instruments than would ordinarily be necessary for the transaction in question, in order to evade stamp duty by such splitting.
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