A.D. 1901.]
STAMPS.
[No. 16.
967
positing a fee of one dollar, whereupon the Collector shall decide the amount of duty to which the document is liable, and, on payment thereof, shall impress the document with stamps to that amount, and also with an additional stamp denoting that the adjudication fee has been paid.
(2.) If the Collector is of opinion that the document is not chargeable with any duty, he may stamp the document with a particular stamp denoting that it is not chargeable with any duty, or may make an entry to that effect on the document, in addition to which he shall impress it with the adjudication fee stamp.
(3) Any document bearing the adjudication fee stamp shall be received in evidence in any Court or registered by any public officer as properly stamped, and shall be regarded as properly stamped for any purpose whatever.
10: All decisions, orders, or acts of the Collector may be reversed or modified by the Governor.
(2.) Whenever any person supposes any adjudication of the Collector, with reference to any document tendered by such person to be stamped, to be erroneous, it shall be lawful for such person to make application to the Supreme Court in its Summary Jurisdiction, and the Court, having heard such person and the Collector or his deputy, may order the payment of the duty in dispute or may make such other order as may be necessary under the circumstances.
Collector's decision, etc.
evidence of unstamped
sibility in
document.
11. Except as otherwise provided by this Ordinance, no document liable to stamp duty under this Ordinance shall be received as creating, transferring, or extinguishing any right or obligation or as evidence in any civil proceeding in any Court of Justice in the Colony, or shall be acted upon, registered, or authenticated in any such Court or public or other office or by any public officer, unless such document is stamped according to this Ordinance or in accordance with the law in force in the Colony at the time when it was executed.
document.
12. It shall be lawful for all Courts and Magistrates, and for the Collector, and for all persons employed for the sale and distribution of stamps, and they are hereby required, to take possession of any document as to which any breach of the laws relating to stamp duty may appear to have been committed, and to deliver the same to the Collector to be used in prosecuting the offender.
Spoiled Stamps.
Whenever any material bearing an impressed stamp has become damaged, spoiled, or unfit for use, the Collector, on its delivery to him,
Repeated by Ord 25/11 § 23
A.D. 1901.]
.
-
STAMPS.
:
[No. 16.
967
positing a fee of one dollar, whereupon the Collector shall decide the mount of duty to which the document is liable, and, on payment thereof, shall impress the document with stamps to that amount, and Iso with an additional stamp denoting that the adjudication fee has been paid.
.
(2.) If the Collector is of opinion that the document is not chargeable with any duty, he may stamp the document with a particular stamp denoting that it is not chargeable with any duty, or may make an entry to that effect on the document, in addition to which he shall impress it with the adjudication fee stamp..
•
(3) Any document bearing the adjudication fee stamp shall be re-
ceived in evidence in any Court or registered by any public officer as
薯
properly stamped, and shall be regarded as properly stamped for any purpose whatever
10: All decisions, orders, or acts of the Collector may be reversed Appeal from or modified by the Governor..
(2.). Whenever any person supposes any adjudication of the Collector, with reference to any document tendered by such person to be stamped, to be erroneous, it shall be lawful for such person to make application to the Supreme Court in its Summary Jurisdiction, and the Court, having heard such person and the Collector or his deputy, may order the pay- ment of the duty in dispute or may make such other order as may be necessary under the circumstances.
Collector's decision, etc.
evidence of unstamped
sibility in
document.
11. Except as otherwise provided by this Ordinance, no document Non-admis liable to stamp duty under this Ordinance shall be received as creating, transferring, or extinguishing any right or obligation or as evidence in Sany civil proceeding in any Court of Justice in the Colony, or shall be acted upon, registered, or authenticated in any such Court or public or other office or by any public officer, unless such document is stamped according to this Ordinance or in accordance with the law in force in the Colony at the time when it was executed.
document.
12. It shall be lawful for all Courts and Magistrates, and for the Impounding Collector, and for all persons employed for the sale and distribution of of unstamped stamps, and they are hereby required, to take possession of any docu- ment as to which any breach of the laws relating to stamp duty may appear to have been committed, and to deliver the same to the Col- lector to be used in prosecuting the offender.
+
Spoiled Stamps.
به شه
Whenever any material bearing an impressed stamp has become Allowance for damaged, spoiled, or unfit for use, the Collector, on its delivery to him, damaged
Repeated by Ond 25/11 § 23
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