713627-1866-GOVERNMENT-NOTIFICATION — Page 3

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THE HONGKONG GOVERNMENT GAZETTE, 25TH AUGUST, 1866.

Court or by any Public Officer, or shall be Registered in any Public Office or thenticated by any Public Officer, unless such Deed, Instrument or Writing be upon Stamp or when an adhesive Stamp shall be allowed to be used, shall bear a Stamp of value not less than that indicated to be proper for it by the Schedule annexed to this

inance: Provided that every Deed, Instrument or Writing liable to Stamp Duty Proviso.

be admitted as evidence in any Criminal Proceeding, although it may not have Stamp required by this Ordinance impressed thereon or affixed thereto.

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bearing proper Stamp

Stamp Duty and

the Collector within

XVIII. Clause 1. If any Deed, Instrument or Writing requiring to be Stamped Deeds inadvertently der this Ordinance, shall have been executed on Paper not bearing the proper Stamp, executed on paper not Collector of Stamp Revenue if satisfied that the omission or neglect to execute such may be duly stamped wed, Instrument or Writing on Paper bearing the proper Stamp, did not arise from on payment of proper intention to evade payment of the Stamp Duty, prescribed by this Ordinance for penalty, if brought to

Deed, Instrument or Writing, or otherwise to defraud the Government may, on Six Weeks. ment of the proper Stamp Duty or if the Deed, Instrument or Writing shall be ufficiently stamped, on payment of such sum as with the amount of the Stamp upon h Deed, Instrument or Writing shall suffice to complete the prescribed amount and a penalty, double the amount required to make up the same, direct that such Deed, strument or Writing be duly stamped: Provided that such Deed, Instrument or Writing be presented to the Collector of Stamp Revenue for the purpose of having the per Stamp affixed to or impressed upon it within Six Weeks from the Date of its

xecution.

If the Collector of Stamp Revenue be satisfied that the omission or neglect Remission of Penalty. execute such Deed, Instrument or Writing on Paper bearing the proper Stamp arose ely from urgent necessity or unavoidable accident, he may remit the penalty rescribed by this Section.

on unstamped or

be stamped after Six

Months of that date.

Clause 2. If any Deed, Instrument or Writing requiring to be stamped under Penalty if executed this Ordinance which shall have been executed on unstamped or insufficiently insufficiently stamped stamped Paper shall be brought to the Collector of Stamp Revenue for the purpose Paper and brought to of being properly stamped after Six Weeks from the Date of its execution, but weeks of execution within Four Months from that Date, the Collector of Stamp Revenue, if satisfied but within Four that the omission to execute such Deed, Instrument or Writing on Paper bearing the proper Stamp did not arise from any intention to evade the payment of the Stamp Duty prescribed by this Ordinance for such Deed, Instrument or Writing, or otherwise to defraud the Government may, on payment of a sum sufficient to make up the proper amount of Stamp Duty, and as a penalty, treble the amount required to make up the same, direct that the requisite Stamp be impressed on such Deed, Instrument or Writing; or if such Deed, Instrument or Writing shall not Fenalty if brought be brought to the Collector of Stamp Revenue until after the expiration of Four after Four Months. Months from the Date of its execution the requisite Stamp may be ordered to be impressed on payment of the sum required to make up the proper amount of Stamp Duty and as a penalty Twenty times the amount required to make

up the same. Clause 3. It shall be the duty of the Collector of Stamp Revenue to determine whether the requisite Stamp shall be impressed on any Deed, Instrument or Writing falling under the last two preceding Clauses, which shall have been exe- cuted on unstamped or insufficiently stamped Paper.

Collector to determine

whether on payment of

executed on unstamped orinsufficiently stamped Paper shall be stainped.

penalty a Deed, &c.,

under the preceding

Clause 4. Whenever a doubt shall arise respecting the proper amount of the Collector to decide Stamp to be impressed under this Section on any Deed, Instrument or Writing the section the proper Collector of Stamp Revenue shall determine the amount of Stamp to be impressed to be impressed upon upon such Deed, Instrument or Writing.

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amount of Stamp Daty

any Deed, &c.

certain cases order

Clause 5. In any case falling within this Section in which it shall appear to The Governor may in the Governor that the Collector of Stamp Revenue has directed an improper Stamp the proper Stamp to to be impressed upon any Deed, Instrument or Writing the Governor may, if the be impressed. Stamp so directed to be impressed upon such Deed, Instrument or Writing shall ot have already been impressed thereupon, order the proper Stamp to be im- pressed upon such Deed, Instrument or Writing upon payment of the proper amount of Stamp Duty and the penalty to which the holder of such Deed, Instru- ment or Writing is liable under Clause 1 or Clause 2 of this Section.

XIX. The Stamp which shall be impressed under the last preceding Section shall The Stamp impressed taken in any Court of Justice to be the proper Stamp required by this Ordinance for

Deed, Instrument or Writing on which the same is impressed.

under the preceding Section to be taken to be the proper Stamp.

Section XVII, Civil

XX. Clause 1. In any case in which a Stump might be impressed under Section In cases falling under I of this Ordinance, à Civil Court may receive in evidence any Deed, Instrument Courts may receive in Writing

not bearing the Stamp prescribed by the Schedule annexed to this Ordi- evidence unstamped payment into Court of the proper amount of Stamp Duty to be determined by stamped Deeds on Court, whose decision on the point shall be final, together with the penalty required payment of the proper

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the said Section.

or insufficiently

Stamp Duty and penalty.