STAMP.
No. 8 of 1921.
2587
(6) In this section, "the court" means the Supreme Court in its summary jurisdiction: Provided that the Chief Justice may direct that any appeal under this section shall be heard by the Full Court of two judges.
54 & 55 Vict.
16.-(1) Where an instrument is chargeable with stamp duty under this Ordinance and should have been stamped before a certain event, or before the expiration of a certain period, but has not been so stamped, it shall be lawful for the Collector to give special leave for the stamping of such instrument if he is satisfied-
(a) that the omission or neglect to stamp duly did not arise from any intention to evade payment of stamp duty or otherwise to defraud, and
(b) that either—
(i) such omission or neglect arose solely from urgent necessity or unavoidable accident, and that the instrument has been brought to be stamped without delay, or
(ii) that the circumstances of the case are otherwise so exceptional as to justify special permission being given.
(2) If the Collector grants special leave under the provisions of sub-section (1) for the stamping of any instrument, such instrument may be stamped on payment of the following penalties in addition to the stamp duty:--
(a) if the instrument is stamped within one month of the point of time before which, or the expiration of period of time within which, it should have been stamped, the penalty shall be double the amount of deficient duty;
(b) if within two months, four times the amount of deficient duty; and
(c) if after two months, ten times the amount of deficient duty:
Provided that it shall be lawful for the Collector in his discretion to remit the whole or any part of the penalty provided by this sub-section.
(3) If any person applying for special leave under this section is dissatisfied with any decision of the Collector upon such application, it shall be lawful for such person to
* As amended by Law Rev. Ord., 1924.
*
Page 15
Page 16
STAMP.
No. 8 of 1921.
2587
(6) In this section, "the court" means the Supreme Court in its summary jurisdiction: Provided that the Chief Justice may direct that any appeal under this section shall be heard by the Full Court of two judges.
54 & 55 Vict.
16.-(1) Where an instrument is chargeable with stamp Stamping by duty under this Ordinance and should have been stamped special leave. before a certain event, or before the expiration of a certain c. 39, s. 15. period, but has not been so stamped, it shall be lawful for 58 & 59 Vict. the Collector to give special leave for the stamping of such c. 16, ș. 15. instrument if he is satisfied-
(a) that the omission or neglect to stamp duly did not arise from any intention to evade payment of stamp duty or otherwise to defraud, and
(b) that either—
(i) such omission or neglect arose solely from urgent necessity or unavoidable accident, and that the instrument has been brought to be stamped without delay, or
(ii) that the circumstances of the case are otherwise so exceptional as to justify special permission being given.
(2) If the Collector grants special leave under the provisions of sub-section (1) for the stamping of any instrument, such instrument may be stamped on payment of the following penalties in addition to the stamp duty :--
(a) if the instrument is stamped within one month of the point of time before which, or the expiration of period of time within which, it should have been stamped, the penalty shall be double the amount of deficient duty;
(b) if within two months, four times the amount of deficient duty; and
(c) if after two months, ten times the amount of deficient duty:
Provided that it shall be lawful for the Collector in his discretion to remit the whole or any part of the penalty provided by this sub-section.
(3) If any person applying for special leave under this section is dissatisfied with any decision of the Collector upon such application, it shall be lawful for such person to
* As amended by Law Rev. Ord., 1924.
*
Page 15Page 16
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