Cancellation:
of adhesive stam).
r. 39, s. 8.
8 -
(2) Where a scale is prescribed under which the rate of stamp duty is increased after passing certain limits. 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.
11. (1) Where stamp duty is required or permitted by law to be denoted by an adhesive stamp, such stamp shall be cancelled in such a manner as to render it 54 & 55 Vict. incapable of being used again for any revenue purpose.
(2.) Where an instrument, the stamp duty on which is required or permitted by law to be denoted by an alhesive stamp, is to be stamped before execntion, or before issue, or before being parted with by the maker. or before the doing of any other act, the first person executing, or the person issuing, or the maker, or the person doing such other act, as the case may be, shall cancel the adhesive stamp before execution, or before issuing, or before parting with the instrument, or before doing such other act, as the case may be.
(3.) Where an instrument, the stamp duty on which is required or permitted by law to be denoted by an adhesive stamp, is to be stamped within a certain period after any event, the person affixing the adhesive stamp shall caucel it forthwith and before he parts with the instrument.
(4.) Subject to the provisions of sections 10, 18 and 20 of this Ordinance, an instrument, the stamp duty on which is denoted by an adhesive stamp, shall not be deemed to have been duly stamped unless such stamp has been cancelled as required by this section.
Methods of
12.1) Notwithstanding any of the provisions of stanping and the schedule to this Ordinance with respect to over- denoting. embossing, it shall be lawful for the Collector, when the stamp duty on an instrument exceeds one thousand dollars, to denote such duty by an impressed stamp which shall bear on it in writing a statement of the amount of the duty and the Collector's signature or initials.
34 & 55 Vict. c. 39, s. 11.
Duplicater and counter- Jerts
54 & 55 Vict.
. 39,
72.
(2) Postage stamps shall not be used for the purpose
of paying any stamp duty under this Ordinance.
(3.) No document shall be stamped with the stamp denoting that it is not chargeable with any duty until it has been stamped with the adjudication fee stamp.
(4.) The adjudication fee stamp shall in every case contain the signature or initials of the Collector.
(5.) No instrument which has been stamped by special leave given nuder the provisions of section 16 of this Ordinance shall be deemed to be duly stamped unless the Collector's signature sbal! appear thereon.
(6.) Where the duty with which an instrument is chargeable depends in any manner upon the duty paid upon another instrument, the payment of the last-men- tioned duty shall, upon application to the Collector and production of both the instruments, be denoted upon the first-mentioned instrament in such manner as the Collector thinks ft.
(7.) The provisions of this section may be rescinded or amended in any way whatsoever by regulations made under the provisions of section 4 of this Ordinance.
13. The duplicate or counterpart of an instrument chargeable with duty (except the counterpart of an instrument chargeable as a lease, such counterpart not being executed by or on behalf of any lessor or grantor), is not to be deemed duly stamped unless it is stamped as an original instrument, or unless it appears by some stamp impressed thereon, or by some endorsement made by the Collector thereon, that the full and proper duty has been paid upon the original instrument of which it
is the duplicate or counterpart.
0-
141 Subject to such rules as the Collector Adjudication may think fit to make, the Collector may be required by of duty by
Collector. any person to express his opinion with reference to any executed instrument upon the following questions:— 54 & 53 Vic.
(a.) Whether it is chargeable with any duty; (6.) With what amount of duty it is chargeable.
(2.) The Collector may require to be furnished with an abstract of the instrument, and also with such evidence as he may deem necessary, in order to show to his satisfaction whether all the facts and circumstances affecting the liability of the instrument to duty, or the amount of the duty chargeable thereon, are fully anci truly set forth therein.
(3.) If the Collector is of opinion that the instrument is not chargeable with any duty, it may be stainped with a particular stamp denoting that it is not chargeable with any duty.
(4.) If the Collector is of opinion that the instrument is chargeable with duty, he shall assess the duty with which it is in his opinion chargeable, and when the instrument is stamped in accordance with the assessment it shall also be stamped with the adjudication stamp.
(5.) Every instrument stamped with the particular stamp denoting either that it is not chargeable with any duty, or with the adjudication stump, shall be admis sible in evidence, and available for all purposes notwith- standing any objection relating to duty.
(6.) An instrument upon which the duty has been assessed by the Collector shall not, if it is unstamped or insufficiently stamped, be stamped otherwise than in accordance with the assessment.
(7.) Nothing in this section shall extend to any instrument chargeable with ad ralorem duty, and made as a security for money or stock without limit.
(8.) Nothing in this section shall authorise the stamp- ing after the execution thereof of any instrument which by law cannot be stamped after execution.
(9) A statutory declaration made for the purpose of this section shall not be used against any person making the same in any proceeding whatever, except in an inquiry as to the duty with which the instrument to which it relates is chargeable; and, if such declaration be true, every person by whom it is made shali, on payment of the duty chargeable upon the instrument to which it relates, be relieved from any fine or disability to which he may be liable by reason of the ofhission to state truly in the instrument any fact or circumstance required by this Ordinance to be stated therein.
(10.) The person submitting the instrument for assessment shall pay to the Collector the adjudication fae specified in the schedule hereto.
c, 39, 8, 12.
15. (1) Any person who is dissatisfied with the Appeal assessment of the Collector may, within twenty-one days against after the date of the assessment and on payment of duty AGBASEMENT. in conformity therewith, appeal against the assessment 54 & 55 Vict.
to the court and may for that purpose require the 39, 6. 13. Collector to state and sign a case, setting forth the question upon which his opinion was required, and the assessment made by him.
(2.) The Collector shall thereupon state and sign a case and deliver the same to the person by whom it is required, and the case may, within seven days there- after, aud after service thereof upon the Crown Solicitor, he set down by such person for hearing.
(3) Upon the hearing of the case the court shall determine the question submitted, and, if the instru- inent in question is in the opinion of the court charge- able with any duty, shall assess the daty with which it is chargeable
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