1923_STAMP_DUTIES_MANAGEMENT_ORDINANCE__1911 — Page 10

HK Historical Laws 香港歷史法例 All AI Reviewed

1982

As to dis- continuance

of dies.

c. 38, s. 22.

No. 35 of 1911. STAMP DUTIES MANAGEMENT.

Miscellaneous.

19. Whenever the Collector determines to discontinue the use of any die, and provides a new die to be used in lieu thereof, and gives public notice thereof in the Gazette, then from and after any day to be stated in the notice (such day not being within one month after the same is so published), the new die shall be the only lawful die for denoting the duty chargeable in any case in which the discontinued die would have been used; and every instrument first executed by any person, or bearing date after the day so stated, and stamped with the discontinued die shall be deemed to be not duly stamped;

Application

of Ordinance to customs

and excise labels.

54 & 55 Vict, c. 38, s. 23.

Interpreta- tion.

54 & 55 Vict. c. 38, s. 27.

Provided that,--

(a) if any instrument stamped as last aforesaid, and first executed after the day so stated at any place out of the Colony, is brought to the Collector within fourteen days after it has been received in the Colony, then upon proof of the facts to the satisfaction of the Collector the stamp thereon shall be cancelled, and the instrument shall be stamped with the same amount of duty by means of the lawful die, without the payment of any penalty;

(b) all persons having in their possession any material stamped with the discontinued die, and which by reason of the providing of such new die has been rendered useless, may, at any time within six months after the day stated in the notice, send the same to the Collector who may thereupon cause the stamp on such material to be cancelled, and the same material, or if the Collector thinks fit, any other material, to be stamped with the new die, in lieu of and to an equal amount with the stamp so cancelled.

20. The provisions of this Ordinance in reference to offences relating to stamps shall apply to any label provided by Government for denoting any duty of customs or excise, and any label so provided shall be deemed to be included in the term stamp as defined by this Ordinance.

21. In this Ordinance,

(a) "Collector" means the Collector of Stamp Revenue. (b) "Die" includes any plate, type, tool, or implement whatsoever used in the manufacture of any adhesive stamp or for expressing or denoting any duty or rate of duty or the

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1982 As to dis- continuance of dies. c. 38, s. 22. No. 35 of 1911. STAMP DUTIES MANAGEMENT. Miscellaneous. 19. Whenever the Collector determines to discontinue the use of any die, and provides a new die to be used in lieu thereof, and gives public notice thereof in the Gazette, then from and after any day to be stated in the notice (such day not being within one month after the same is so published), the new die shall be the only lawful die for denoting the duty chargeable in any case in which the discontinued die would have been used; and every instrument first executed by any person, or bearing date after the day so stated, and stamped with the discontinued die shall be deemed to be not duly stamped; Application of Ordinance to customs and excise labels. 54 & 55 Vict, c. 38, s. 23. Interpreta- tion. 54 & 55 Vict. c. 38, s. 27. Provided that,-- (a) if any instrument stamped as last aforesaid, and first executed after the day so stated at any place out of the Colony, is brought to the Collector within fourteen days after it has been received in the Colony, then upon proof of the facts to the satisfaction of the Collector the stamp thereon shall be cancelled, and the instrument shall be stamped with the same amount of duty by means of the lawful die, without the payment of any penalty; (b) all persons having in their possession any material stamped with the discontinued die, and which by reason of the providing of such new die has been rendered useless, may, at any time within six months after the day stated in the notice, send the same to the Collector who may thereupon cause the stamp on such material to be cancelled, and the same material, or if the Collector thinks fit, any other material, to be stamped with the new die, in lieu of and to an equal amount with the stamp so cancelled. 20. The provisions of this Ordinance in reference to offences relating to stamps shall apply to any label provided by Government for denoting any duty of customs or excise, and any label so provided shall be deemed to be included in the term stamp as defined by this Ordinance. 21. In this Ordinance, (a) "Collector" means the Collector of Stamp Revenue. (b) "Die" includes any plate, type, tool, or implement whatsoever used in the manufacture of any adhesive stamp or for expressing or denoting any duty or rate of duty or the Page 10 Page 11
Baseline (Original)
1982 As to dis- continuance of dies. c. 38, s. 22. No. 35 of 1911. STAMP DUTIES MANAGEMENT. Miscellaneous. 19. Whenever the Collector determines to discontinue the use of any die, and provides a new die to be used in lieu 54 & 55 Vict. thereof, and gives public notice thereof in the Gazette, then from and after any day to be stated in the notice (such day not being within one month after the same is so published), the new die shall be the only lawful die for denoting the duty chargeable in any case in which the discontinued die would have been used; and every instrument first executed by any person, or bearing date after the day so stated, and stamped with the discontinued die shall be deemed to be not duly stamped; Application of Ordinance to customs and excise labels. 54 & 55 Vict, e. 38, s. 23. Interpreta- tion. 54 & 55 Vict. c. 38, s. 27. Provided that,-- (a) if any instrument stamped as last aforesaid, and first executed after the day so stated at any place out of the Colony, is brought to the Collector within fourteen days after it has been received in the Colony, then upon proof of the facts to the satisfaction of the Collector the stamp thereon shall be cancelled, and the instrument shall be stamped with the same amount of duty by means of the lawful die, without the payment of any penalty; (b) all persons having in their possession any material stamped with the discontinued die, and which by reason of the providing of such new die has been rendered useless, may, at any time within six months after the day stated in the notice, send the same to the Collector who may thereupon cause the stamp on such material to be cancelled, and the same material, or if the Collector thinks fit, any other material, to be stamped with the new die, in lieu of and to an equal amount with the stamp so cancelled. 20. The provisions of this Ordinance in reference to offences relating to stamps shall apply to any label provided by Government for denoting any duty of customs or excise, and any label so provided shall be deemed to be included in the term stamp as defined by this Ordinance. 21. In this Ordinance, (a) "Collector" means the Collector of Stamp Revenue. (b) "Die" includes any plate, type, tool, or implement whatsoever used in the manufacture of any adhesive stamp or for expressing or denoting any duty or rate of duty or the Page 10Page 11
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1982

As to dis- continuance

of dies.

c. 38, s. 22.

No. 35 of 1911. STAMP DUTIES MANAGEMENT.

Miscellaneous.

19. Whenever the Collector determines to discontinue the use of any die, and provides a new die to be used in lieu 54 & 55 Vict. thereof, and gives public notice thereof in the Gazette, then from and after any day to be stated in the notice (such day not being within one month after the same is so published), the new die shall be the only lawful die for denoting the duty chargeable in any case in which the discontinued die would have been used; and every instrument first executed by any person, or bearing date after the day so stated, and stamped with the discontinued die shall be deemed to be not duly stamped;

Application

of Ordinance to customs

and excise labels.

54 & 55 Vict, e. 38, s. 23.

Interpreta- tion.

54 & 55 Vict. c. 38, s. 27.

Provided that,--

(a) if any instrument stamped as last aforesaid, and first executed after the day so stated at any place out of the Colony, is brought to the Collector within fourteen days after it has been received in the Colony, then upon proof of the facts to the satisfaction of the Collector the stamp thereon shall be cancelled, and the instrument shall be stamped with the same amount of duty by means of the lawful die, without the payment of any penalty;

(b) all persons having in their possession any material stamped with the discontinued die, and which by reason of the providing of such new die has been rendered useless, may, at any time within six months after the day stated in the notice, send the same to the Collector who may thereupon cause the stamp on such material to be cancelled, and the same material, or if the Collector thinks fit, any other material, to be stamped with the new die, in lieu of and to an equal amount with the stamp so cancelled.

20. The provisions of this Ordinance in reference to offences relating to stamps shall apply to any label provided by Government for denoting any duty of customs or excise, and any

label so provided shall be deemed to be included in the term stamp as defined by this Ordinance.

21. In this Ordinance,

(a) "Collector" means the Collector of Stamp Revenue. (b) "Die" includes any plate, type, tool, or implement whatsoever used in the manufacture of any adhesive stamp or for expressing or denoting any duty or rate of duty or the

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