2584
Methods of
denoting.
*
Schedule.
No. 8 of 1921.
STAMP.
(4) Subject to the provisions of sections 16, 18 and 20, an instrument, the stamp duty on which is denoted by an adhesive stamp, shall not be deemed to have been duly stamped unless such stamp has been cancelled as required by this section.
12.-(1) Notwithstanding any of the provisions of the stamping and Schedule with respect to overembossing, it shall be lawful for the Collector, when the stamp duty on an instrument exceeds one thousand dollars, to denote such duty by an impressed stamp which shall bear on it in writing a statement of the amount of the duty and the Collector's signature or initials.
54 & 55 Vict.
(2) Postage stamps shall not be used for the purpose of paying any stamp duty under this Ordinance.
(3) No document shall be stamped with the stamp denoting that it is not chargeable with any duty until it has been stamped with the adjudication fee stamp.
(4) The adjudication fee stamp shall in every case contain the signature or initials of the Collector.
(5) No instrument which has been stamped by special leave given under the provisions of section 16 shall be deemed to be duly stamped unless the Collector's signature shall appear thereon.
(6) Where the duty with which an instrument is chargeable depends in any manner upon the duty paid upon another instrument, the payment of the last-mentioned duty shall, upon application to the Collector and production of both the instruments, be denoted upon the first-mentioned instrument in such manner as the Collector thinks fit.
Duplicates
and counter-
parts.
54 & 55 Vict.
c. 39, s. 72.
(7) The provisions of this section may be rescinded or amended in any way whatsoever by regulations made under the provisions of section 4.
13. The duplicate or counterpart of an instrument chargeable with duty (except the counterpart of an instrument chargeable as a lease, such counterpart not being executed by or on behalf of any lessor or grantor), is not to be deemed duly stamped unless it is stamped as an original instrument, or unless it appears by some stamp impressed thereon, or by
* As amended by Law Rev. Ord., 1924.
2584
Methods of
denoting.
*
Schedule.
No. 8 of 1921.
STAMP.
(4) Subject to the provisions of sections 16, 18 and 20, an instrument, the stamp duty on which is denoted by an adhesive stamp, shall not be deemed to have been duly stamped unless such stamp has been cancelled as required by this section.
12.-(1) Notwithstanding any of the provisions of the stamping and Schedule with respect to overembossing, it shall be lawful for the Collector, when the stamp duty on an instrument exceeds one thousand dollars, to denote such duty by an impressed stamp which shall bear on it in writing a statement of the amount of the duty and the Collector's signature or initials.
54 & 55 Vict.
(2) Postage stamps shall not be used for the purpose of paying any stamp duty under this Ordinance.
(3) No document shall be stamped with the stamp denoting that it is not chargeable with any duty until it has been stamped with the adjudication fee stamp.
(4) The adjudication fee stamp shall in every case contain the signature or initials of the Collector.
(5) No instrument which has been stamped by special leave given under the provisions of section 16 shall be deemed to be duly stamped unless the Collector's signature shall appear thereon.
(6) Where the duty with which an instrument is charge- c. 39, s. 11. able depends in any manner upon the duty paid upon another instrument, the payment of the last-mentioned duty shall, upon application to the Collector and production of both the instruments, be denoted upon the first-mentioned instrument in such manner as the Collector thinks fit.
Duplicates
and counter- 54 & 55 Vict.
parts.
c. 39, s. 72.
(7) The provisions of this section may be rescinded or amended in any way whatsoever by regulations made under the provisions of section 4.
13. The duplicate or counterpart of an instrument charge- able with duty (except the counterpart of an instrument chargeable as a lease, such counterpart not being executed by or on behalf of any lessor or grantor), is not to be deemed duly stamped unless it is stamped as an original instrument, or unless it appears by some stamp impressed thereon, or by
* As amended by Law Rev. Ord., 1924.
No comments yet.
Private notes are available after approval.