ORDINANCE No. 12 OF 1866.
Stamp.
Clause 2. An entry of such payment setting forth the amount thereof shall be made in a book to be kept by the Court and shall also be endorsed on the back of the deed, instrument or writing, and shall be signed by the Court. The Court shall at the end of every month make a return to the Collector of the Stamp Revenue of the money (if any) which it has so received distinguishing between the sums received by way of penalty and the sums received by way of duty stating the number and title of the suit and the name of the party from whom such money was received and the date (if any) and description of the document for the purpose of identifying the same; and the Court shall pay over the money so received to the Collector of Stamp Revenue or to such person as he may appoint to receive the same, and the Collector of Stamp Revenue or other proper authority shall upon the production of the deed, instrument or writing, with the endorsement hereinbefore mentioned cause it to be stamped thereon with a stamp of the amount paid into Court on account of such duty. The provisions contained in clause 6 of section 16 as to the mitigation or payment of penalties paid to the Collector of Stamp Revenue shall be applicable to penalties paid into Court under this section.
19. No deed, instrument or writing executed on unstamped or insufficiently stamped paper other than an agreement by letters shall be stamped at any time after the execution thereof except as hereinbefore provided or with the sanction of the Governor.
20. When in any case other than the cases provided for in sections 16 and 18 of this Ordinance, any person shall entertain any doubt respecting the proper amount of stamp duty for any deed, instrument or writing, he may apply to the Collector of Stamp Revenue for an adjudication with a view to remove such doubt and shall at the same time pay a fee of ten dollars ["one dollar” as amended by Ordinance No. 5 of 1868] for the same and thereupon the Collector of Stamp Revenue shall determine the amount of stamp which such deed, instrument or writing should bear, and on payment thereof shall cause such deed, instrument or writing to be impressed with such stamp and an additional stamp denoting that such adjudication fee has been paid. A deed, instrument or writing so stamped, shall be received in evidence as properly stamped in any Court of Justice.
21. The Government shall not be responsible for any loss or damage which shall occur in respect of any deed, instrument or writing, entrusted to the Collector of Stamp Revenue for the purpose of being stamped and no person employed by the Government in the stamp office, shall be responsible for any such loss or damage unless such person shall wilfully, fraudulently, or by gross negligence cause such loss or damage.
22. The provisions of sections 16 and 18 shall not extend to bills of exchange or promissory notes or to receipts for money.
929
Procedure on payment under preceding clause.
No unstamped or insufficiently stamped deed, &c., to be stamped except as aforesaid.
Procedure in cases other than those provided for in sections 16 and 18 for determining proper amount of stamp duty to be impressed on any deed.
Government not responsible for loss or damage to deed, &c.
Provisions of sections 16 and 18 not to extend to bills of exchange, &c.
Page 5
Page 6
ORDINANCE No. 12 OF 1866.
Stamp.
Clause 2. An entry of such payment setting forth the amount thereof shall be made in a book to be kept by the Court and shall also be endorsed on the back of the deed, instrument or writing, and shall be signed by the Court. The Court shall at the end of every month make a return to the Collector of the Stamp Revenue of the money (if any) which it has so received distinguishing between the sums received by way of penalty and the sums received by way of duty stating the number and title of the suit and the name of the party from whom such money was received and the date (if any) and description of the document for the purpose of identifying the same; and the Court shall pay over the money so received to the Collector of Stamp Revenue or to such person as he may appoint to receive the same, and the Collector of Stamp Revenue or other proper authority shall upon the produc- tion of the deed, instrument or writing, with the endorsement herein before mentioned cause it to be stamped thereon with a stamp of the amount paid into Court on account of such duty. The provisions contained in clause 6 of section 16 as to the mitigation or payment of penalties paid to the Collector of Stamp Revenue shall be applicable to penalties paid into Court under this
section.
19. No deed, instrument or writing executed on unstamped or insufficiently stamped paper other than an agreement by letters shall be stamped at any time after the execution thereof except as hereinbefore provided or with the sanction of the Governor.
20. When in any case other than the cases provided for in sections 16 and 18 of this Ordinance, any person shall entertain any doubt respecting the proper amount of stamp duty for any dee 1, instrument or writing, he may apply to the Collector of Stamp Revenue for an adjudication with a view to remove such doubt and shall at the same time pay a fee of ten dollars ["one dollar” as amended by Ordinance No. 5 of 1868] for the same and thereupon the Collector of Stamp Revenue shall determine the amount of stamp which such deed, instrument or writing should bear, and on payment thereof shall cause such deed, instrument or writing to be impressed with such stamp and an additional stamp denoting that such adjudication fee has been paid. A deed, instru- ment or writing so stamped, shall be received in evidence as properly stamped in any Court of Justice.
21. The Government shall not be responsible for any loss or damage which shall occur in respect of any deed, instrument or writing, entrusted to the Collector of Stamp Revenue for the purpose of being stamped and no person employed by the Government in the stamp office, shall be responsible for any such loss or damage unless such person shall wilfully, fraudulently, or by gross negligence cause such loss or damage.
22. The provisions of sections 16 and 18 shall not extend to bills of exchange or promissory notes or to receipts for money.
929
Procedure on
payment under preceding clause.
No unstamped or insufficiently stamped deed, &c., to be stamped except us aforesaid.
Procedure in cases other than those provided for in sections 16 and 18 for determining proper amount of stamp duty to be impressed on any deed.
Government not responsible for loss or damage to deed, &c.
Provisions of sections 16 and
18 not to extend to bills of exchange, &c.
Page 5Page 6
No comments yet.
Private notes are available after approval.