1890_STAMP_ORDINANCE__1866 — Page 4

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Penalty if brought after four months.

Collector to determine whether on payment of penalty a deed, &c., shall be stamped.

Collector to decide amount of stamp duty to be impressed upon any deed, &c.

The Governor may in certain cases order the proper stamp to be impressed.

Remission of penalty.

The stamp impressed under the preceding section to be taken to be the proper stamp.

In cases falling under section 16, Civil Courts may receive in evidence unstamped or insufficiently stamped deeds on payment of the proper stamp duty and penalty. * [See Ord. No. 5 of 1868 sec. 4.]

ORDINANCE No. 12 of 1866.

Stamp.

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 be brought to the Collector of Stamp Revenue until after the expiration of four months from the date of its execution the requisite stamp may be ordered to be impressed on payment of the proper stamp duty or of the sum required to make up the proper amount of stamp duty, and as a penalty, twenty times the amount of such stamp duty or of 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 executed on unstamped or insufficiently stamped paper.

Clause 4. Whenever a doubt shall arise respecting the proper amount of the stamp to be impressed under this section on any deed, instrument or writing the Collector of Stamp Revenue shall determine the amount of stamp to be impressed upon such deed, instrument or writing.

Clause 5. In any case falling within this section in which it shall appear to the Governor that the Collector of Stamp Revenue has directed an improper stamp to be impressed upon any deed, instrument or writing the Governor may, if the stamp so directed to be impressed upon such deed, instrument or writing shall not have already been impressed thereupon, order the proper stamp to be impressed 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, instrument or writing is liable under clause 1 or clause 2 of this section.

Clause 6. If the Collector of Stamp Revenue be satisfied ["by affidavit" as amended by Ordinance No. 5 of 1868] that the omission or neglect to execute such deed, instrument or writing on paper bearing the proper stamp arose solely from urgent necessity or unavoidable accident, he may ["shall" as amended by Ordinance No. 5 of 1868] remit the penalties prescribed by this section.

17. The stamp which shall be impressed under the last preceding section shall be taken in any Court of Justice to be the proper stamp required by this Ordinance for the deed, instrument or writing on which the same is impressed.

18. Clause 1. In any case in which a stamp might be impressed under section 16 of this Ordinance, any Civil Court may receive in evidence any deed, instrument or writing not bearing the stamp prescribed by the schedule * annexed to this Ordinance on payment into Court of the proper amount of stamp duty to be determined by the Court, whose decision on the point shall be final, together with the penalty required by the said section.