1912_STAMP_DUTIES_MANAGEMENT_ORDINANCE__1911 — Page 5

HK Historical Laws 香港歷史法例 All AI Reviewed
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2036

No. 35 of 1911.

Allowance

for misused

stamps.

c. 38 s. 10.

STAMP DUTIES MANAGEMENT.

(d) by any party thereto, which by reason of the refusal of any person to act under the same, or for want of enrolment or registration within the time required by law, fails of its intended purpose or becomes void;

(c) by any party thereto which is inadvertently and undesignedly spoiled, and in lieu whereof another instrument made between the same parties and for the same purpose is executed and duly stamped, or which becomes useless in consequence of the transaction intended to be thereby effected being effected by some other instrument duly stamped;

Provided as follows :--

(a) that the application for relief is made within 6 months after the stamp has been spoiled or become useless, or in the case of an executed instrument after the date of the instrument, or, if it is not dated, within 6 months after the execution thereof by the person by whom it was first or alone executed or within such further time as the Collector may prescribe in the case of any instrument sent abroad for execution, or when from unavoidable circumstances any instrument for which another has been substituted cannot be produced within the said period;

(b) that in the case of an executed instrument no legal proceeding has been commenced in which the instrument could or would have been given or offered in evidence, and that the instrument is given up to be cancelled.

8. When any person has inadvertently used for an instrument liable to duty a stamp of greater value than was necessary, or has inadvertently used a stamp for an instrument not liable to any duty, the Collector may, on application made within 2 years after the date of the instrument, or, if it is not dated, within 6 months after the execution thereof by the person by whom it was first or alone executed, and upon the instrument, if liable to duty, being stamped with the proper duty, cancel and allow as spoiled the stamp so misused.

Allowance

how to be made. ib. s. 11.

9. In any case in which allowance is made for spoiled or misused stamps the Collector may give in lieu thereof other stamps of the same denomination and value, or if required, and he thinks proper, stamps of any other denomination to the same amount in value.

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2036 No. 35 of 1911. Allowance for misused stamps. c. 38 s. 10. STAMP DUTIES MANAGEMENT. (d) by any party thereto, which by reason of the refusal of any person to act under the same, or for want of enrolment or registration within the time required by law, fails of its intended purpose or becomes void; (c) by any party thereto which is inadvertently and undesignedly spoiled, and in lieu whereof another instrument made between the same parties and for the same purpose is executed and duly stamped, or which becomes useless in consequence of the transaction intended to be thereby effected being effected by some other instrument duly stamped; Provided as follows :-- (a) that the application for relief is made within 6 months after the stamp has been spoiled or become useless, or in the case of an executed instrument after the date of the instrument, or, if it is not dated, within 6 months after the execution thereof by the person by whom it was first or alone executed or within such further time as the Collector may prescribe in the case of any instrument sent abroad for execution, or when from unavoidable circumstances any instrument for which another has been substituted cannot be produced within the said period; (b) that in the case of an executed instrument no legal proceeding has been commenced in which the instrument could or would have been given or offered in evidence, and that the instrument is given up to be cancelled. 8. When any person has inadvertently used for an instrument liable to duty a stamp of greater value than was necessary, or has inadvertently used a stamp for an instrument not liable to any duty, the Collector may, on application made within 2 years after the date of the instrument, or, if it is not dated, within 6 months after the execution thereof by the person by whom it was first or alone executed, and upon the instrument, if liable to duty, being stamped with the proper duty, cancel and allow as spoiled the stamp so misused. Allowance how to be made. ib. s. 11. 9. In any case in which allowance is made for spoiled or misused stamps the Collector may give in lieu thereof other stamps of the same denomination and value, or if required, and he thinks proper, stamps of any other denomination to the same amount in value. Page 5 Page 6
Baseline (Original)
2036 No. 35 of 1911. Allowance for misused stamps. c. 38 s. 10. STAMP DUTIES MANAGEMENT. (d) by any party thereto, which by reason of the refusal of any person to act under the same, or for want of enrolment or registra- tion within the time required by law, fails of its intended purpose or becomes void; (c) by any party thereto which is inadvertently and undesignedly spoiled, and in lieu whereof another instrument made between the same parties and for the same purpose is executed and duly stamped, or which becomes useless in consequence of the transaction intended to be thereby effected being effected by some other instru- ment duly stamped; Provided as follows :-- (a) that the application for relief is made within 6 months after the stamp has been spoiled or become useless, or in the case of an executed instrument after the date of the instrument, or, if it is not dated, within 6 months after the execution thereof by the person by whom it was first or alone executed or within such further time as the Collector may prescribe in the case of any instrument sent abroad for execution, or when from unavoidable circumstances any instrument for which another has been substituted cannot be pro- duced within the said period; (b) that in the case of an executed instrument no legal proceed- ing has been commenced in which the instrument could or would have been given or offered in evidence, and that the instrument is given up to be cancelled. 8. When any person has inadvertently used for an instrument liable to duty a stamp of greater value than was necessary, or has 54 & 55 Vict. inadvertently used a stamp for an instrument not liable to any duty, the Collector may, on application made within 2 years after the date of the instrument, or, if it is not dated, within 6 months after the execution thereof by the person by whom it was first or alone exe- cuted, and upon the instrument, if liable to duty, being stamped with the proper duty, cancel and allow as spoiled the stamp so misused. Allowance how to be made. ib. s. 11. 9. In any case in which allowance is made for spoiled or misused stamps the Collector may give in lieu thereof other stamps of the same denomination and value, or if required, and he thinks proper, stamps of any other denomination to the same amount in value. Page 5Page 6
2026-05-03 05:34:33 · Baseline
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2036

No. 35 of 1911.

Allowance

for misused

stamps.

c. 38 s. 10.

STAMP DUTIES MANAGEMENT.

(d) by any party thereto, which by reason of the refusal of any person to act under the same, or for want of enrolment or registra- tion within the time required by law, fails of its intended purpose or becomes void;

(c) by any party thereto which is inadvertently and undesignedly spoiled, and in lieu whereof another instrument made between the same parties and for the same purpose is executed and duly stamped, or which becomes useless in consequence of the transaction intended to be thereby effected being effected by some other instru- ment duly stamped;

Provided as follows :--

(a) that the application for relief is made within 6 months after the stamp has been spoiled or become useless, or in the case of an executed instrument after the date of the instrument, or, if it is not dated, within 6 months after the execution thereof by the person by whom it was first or alone executed or within such further time as the Collector may prescribe in the case of any instrument sent abroad for execution, or when from unavoidable circumstances any instrument for which another has been substituted cannot be pro- duced within the said period;

(b) that in the case of an executed instrument no legal proceed- ing has been commenced in which the instrument could or would have been given or offered in evidence, and that the instrument is given up to be cancelled.

8. When any person has inadvertently used for an instrument liable to duty a stamp of greater value than was necessary, or has

54 & 55 Vict. inadvertently used a stamp for an instrument not liable to any duty, the Collector may, on application made within 2 years after the date of the instrument, or, if it is not dated, within 6 months after the execution thereof by the person by whom it was first or alone exe- cuted, and upon the instrument, if liable to duty, being stamped with the proper duty, cancel and allow as spoiled the stamp so misused.

Allowance

how to be made. ib. s. 11.

9. In any case in which allowance is made for spoiled or misused stamps the Collector may give in lieu thereof other stamps of the same denomination and value, or if required, and he thinks proper, stamps of any other denomination to the same amount in value.

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