STAMP DUTIES MANAGEMENT. No. 35 of 1911.
execution, or when from unavoidable circumstances any instrument for which another has been substituted cannot be produced within the said period;
(2) 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.
1977 for misused
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 two years after the date of the instrument, or, if it is not dated, within six 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.
54 & 55 Vict. c. 38, s. 10.
made.
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.
54 & 55 Vict. c. 38, s. 11.
Offence relating to stamps.
10. Every person who does, or causes or procures to be done, or knowingly aids, abets, or assists in doing, any of the acts following:-
relation to dies and stamps to be felonies.
(1) forges or fraudulently alters a die or stamp or surcharges any stamp without proper authority, or forges, alters, erases, removes, or cancels the authorised surcharge on any stamp; or
(2) prints or makes an impression upon any material from a forged die; or
(3) fraudulently prints or makes an impression upon any material from a genuine die; or
(4) fraudulently cuts, tears, or in any way removes from any material any stamp, with intent that any illegal use should be made of such stamp or of any part thereof; or
54 & 55 Vict. c. 39, s. 9.
:Page 6
STAMP DUTIES MANAGEMENT. No. 35 of 1911.
execution, or when from unavoidable circumstances any instrument for which another has been substituted cannot be produced within the said period;
(2) 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.
1977
for misused
8. When any person has inadvertently used for an instru- Allowance ment liable to duty a stamp of greater value than was stamps. necessary, or has inadvertently used a stamp for an instru- 54 & 55 Vict. ment not liable to any duty, the Collector may, on application c. 38, s. 10. made within two years after the date of the instrument, or, if it is not dated, within six 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.
made.
9. In any case in which allowance is made for spoiled or Allowance misused stamps, the Collector may give in lieu thereof other how to be stamps of the same denomination and value, or if required, 54 & 55 Vict. and he thinks proper, stamps of any other denomination to . 38, s. 11. the same amount in value.
Offence relating to stamps.
10. Every person who does, or causes or procures to be Certain done, or knowingly aids, abets, or assists in doing, any of the acts following:-
relation to dies and stamps to be felonies.
(1) forges or fraudulently alters a die or stamp or sur- 54 & 55 Vict. charges any stamp without proper authority, or forges, alters, c. 38, s. 13; erases, removes, or cancels the authorised surcharge on any stamp; or
(2) prints or makes an impression upon any material from a forged die; or
(3) fraudulently prints or makes an impression upon any material from a genuine die; or
(4) fraudulently cuts, tears, or in any way removes from any material any stamp, with intent that any illegal use should be made of such stamp or of any part thereof; or
54 & 55 Vict. e. 39, s. 9.
:Page 6
No comments yet.
Private notes are available after approval.