STAMPS.
No. 16 of 1901.
1407
(1) drawing any bill of exchange purporting to be drawn in a set of two or more without drawing on duly stamped material the whole number of bills constituting such set;
(2) knowingly and wilfully executing any document charged, under the 1st schedule, with ad valorem duty, in which the consideration money or amount involved is not truly expressed and set forth, with intent to avoid full payment of stamp duty, or knowingly and wilfully inserting or setting forth, or procuring to be inserted or set forth, in such document a less amount than the full and true consideration money or amount involved.
30. All the facts and circumstances affecting the liability of any instrument to duty, or the amount of the duty with which any instrument is chargeable, are to be fully and truly set forth in the instrument and every person who, with intent to defraud the Government,
(a) executes any instrument in which all the said facts and circumstances are not fully and truly set forth; or
(b) being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all the said facts and circumstances,
shall be liable, on summary conviction, to a fine not exceeding 100 dollars.
Miscellaneous Provisions.
in instruments.
54 & 55 Vict.
c. 39 s. 4.]
*
31. No person shall be proceeded against under sections 28, 29, or 30 except within 2 years from the date of the offence or without the consent of the Attorney General.
Limitation of time in certain prosecutions.
FIRST SCHEDULE.
Showing the proper Stamps for such Documents as require to be stamped under this Ordinance.
NOTE. - A document containing or relating to several distinct matters is to be separately and distinctly charged with duty in respect of each of such matters. Any document liable to stamp duty under more than one Article of this schedule shall be charged under that Article which imposes the highest duty.
* As amended by No. 34 of 1911, No. 35 of 1911, No. 2 of 1912 and No. 22 of 1912.
As amended by No. 84 of 1911, No. 2 of 1912, No. 22 of 1912 and No. 43 of 1912.
This schedule was introduced by No. 88 of 1902 in substitution for the original 1st schedule.
STAMPS.
No. 16 of 1901.
1407
(1) drawing any bill of exchange purporting to be drawn in a set of two or more without drawing on duly stamped material the whole number of bills constituting such set;
(2) knowingly and wilfully executing any document charged, under the 1st schedule, with ad valore. duty, in which the con- sideration money or amount involved is not truly expressed and set forth, with intent to avoid full payment of stamp duty, or knowing- ly and wilfully inserting or setting forth, or procuring to be inserted or set forth, in such document a less amount than the full and true consideration money or amount involved.
30. All the facts and circumstances affecting the liability of any Facts and instrument to duty, or the amount of the duty with which circumstances any instrument is chargeable, are to be fully and truly set forth in to be set forth affecting duty the instrument and every person who, with intent to defraud the Government,-
(a) executes any instrument in which all the said facts and circumstances are not fully and truly set forth; or
(b) being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth there- in all the said facts and circumstances,
shall be liable, on summary conviction, to a fine not exceeding 100 dollars.
Miscellaneous Provisions.
in instru- ments.
54 & 55 Vict.
c. 39 s. 4.]
*
31. No person shall be proceeded against under sections 28, 29, Limitation of or 30 except within 2 years from the date of the offence or without time in the consent of the Attorney General.
certain prosecutions. f
FIRST SCHEDULE.
Showing the proper Stamps for such Documents as require to be stamped under this Ordinance.
NOTE. -A document containing or relating to several distinct matters is to be separately and distinctly charged with duty in respect of each of such matters. Any document liable to stamp duty under more than one Article of this schedule shall be charged under that Article which imposes the highest duty.
* As amended by No. 34 of 1911, No. 35 of 1911, No. 2 of 1912 and
No. 22 of 1912.
As amended by No. 84 of 1911, No. 2 of 1912, No. 22 of 1912 and
No. 43 of 1912.
This schedule was introduced by No. 88 of 1902 in substitution for
the original 1st schedule.
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