No. 16 of 1901.
1399
satisfied by statutory declaration, or otherwise as he may require, that the omission to stamp arose solely from urgent necessity and if the instruments be brought to be stamped without any delay.
Adjudication, Reception in Evidence, and Impounding.
by Collector
payable. as to duty
*
9.-(1) Whenever any person is in doubt respecting the proper amount of stamp duty payable upon any document, he may apply to the Collector for an adjudication on such document, on payment of a fee of 1 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.—(1) 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.
evidence of
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, or shall be acted upon, registered, or authenticated in any such Court or public office.
* As amended by No. 2 of 1912. † As amended by No. 1 of 1912.
STAMPS.
No. 16 of 1901.
1399
satisfied by statutory declaration, or otherwise as he may require, that the omission to stamp arose solely from urgent necessity and if the instruments be brought to be stamped without any delay.
Adjudication, Reception in Evidence, and Impounding.
by Collector
payable. as to duty
*
9.-(1) Whenever any person is in doubt respecting the proper Adjudication amount of stamp duty payable upon any document, he may apply to the Collector for an adjudication on such document, on payment of a fee of 1 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 charge- able 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.—(1) All decisions, orders, or acts of the Collector may be Appeal from reversed or modified by the Governor.
(2) Whenever any person supposes any adjudication of the Collec- tor, 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.
evidence of
11. Except as otherwise provided by this Ordinance, no document Non-admis- liable to stamp duty under this Ordinance shall be received as creat- sibility in ing, transferring, or extinguishing any right or obligation, or as unstamped evidence in any civil proceeding in any Court, or shall be acted document. upon, registered, or authenticated in any such Court or public or
* As amended by No. 2 of 1912. † As amended by No. 1 of 1912.
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