2582
How instruments are to be written and stamped. 54 & 55 Vict. c. 39, s. 3.
Instruments chargeable under more than one heading. 54 & 55 Vict. c. 39, s. 4.
Facts and circumstances affecting duty to be set forth in instruments. 54 & 55 Vict. c. 39, s. 5.
No. 8 of 1921.
STAMP.
7.-(1) Every instrument written upon stamped material is to be written in such manner, and every instrument partly or wholly written before being stamped is to be so stamped, that the stamp may appear on the face of the instrument, and cannot be used for or applied to any other instrument written upon the same piece of material.
(2) If more than one instrument is written upon the same piece of material, every one of the instruments is to be separately and distinctly stamped with the duty with which it is chargeable.
8.—(1) An instrument containing or relating to several distinct matters shall be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the matters.
(2) An instrument made for any consideration in respect whereof it is chargeable with ad valorem duty, and also for any further or other valuable consideration or considerations, shall be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the considerations.
(3) An instrument which is chargeable under more than one heading in the Schedule shall be charged under that heading which imposes the highest duty.
9. All the facts and circumstances affecting the liability of any instrument to duty, or the amount of the duty with which an 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 deemed to commit an offence against this Ordinance.
Page 10
Page 11
2582
How instru-
ments are to be written
and stamped. 54 & 55 Vict.
c. 39, s. 3.
Instruments chargeable
under more than one heading.
54 & 55 Vict.
c. 39, s. 4.
*
Facts and circum-
stances
affecting duty to be set forth in
instruments.
54 & 55 Vict. c. 39, s. 5.
No. 8 of 1921.
STAMP.
7.-(1) Every instrument written upon stamped material is to be written in such manner, and every instrument partly or wholly written before being stamped is to be so stamped, that e stamp may appear on the face of the instrument, and cannot be used for or applied to any other instrument written upon the same piece of material.
(2) If more than one instrument is written upon the same piece of material, every one of the instruments is to be separately and distinctly stamped with the duty with which it is chargeable.
8.—(1) An instrument containing or relating to several distinct matters shall be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the matters.
(2) An instrument made for any consideration in respect whereof it is chargeable with ad valorem duty, and also for any further or other valuable consideration or considerations, shall be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the considerations.
(3) An instrument which is chargeable under more than one heading in the Schedule shall be charged under that heading which imposes the highest duty.
9. All the facts and circumstances affecting the liability of any instrument to duty, or the amount of the duty with which an 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 prepara- tion of any instrument, neglects or omits fully and truly to set forth therein all the said facts and circumstances,
shall be deemed to commit an offence against this Ordi-
nance.
* As amended by Law Rev. Ord., 1924.
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