STAMP DUTIES MANAGEMENT. No. 35 of 1911.
ruptcy, has in his possession any stamps, such person, or his executor or administrator, or the receiver or trustee or official assignee under his bankruptcy, may, within six months after the expiration or revocation of the licence or after the death or bankruptcy, as the case may be, bring or send the stamps to the Collector.
(2) The Collector may in any such case pay to the person bringing or sending stamps the amount of the duty thereon, if proof to his satisfaction is furnished that the same were actually in the possession of the person whose licence has expired or been revoked, or so dying or becoming bankrupt, for the purpose of sale, at the time of the expiration or revocation of the licence or of his death or bankruptcy, and that the stamps were purchased or procured by that person at any public office, or from some person duly appointed to sell and distribute stamps, or duly licensed to deal in stamps.
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6.-(1) Every person who, whether licensed to deal in Penalty for hawking stamps or not, hawks or carries about for sale or exchange any unused stamps shall, in addition to any other fine or penalty to which he may be liable, incur upon summary conviction a fine of two hundred dollars.
(2) All stamps which are found in the possession of the offender shall be forfeited and shall be delivered to the Collector to be disposed of as he thinks fit.
(3) Any officer of police may arrest a person found committing an offence against this section and take him before a magistrate who shall hear and determine the matter.
Allowance for spoiled stamps.
54 & 55 Vict. c. 38, s. 6.
7. Subject to such regulations as the Governor in Council may make and to the production of such evidence by statutory declaration or otherwise as the Collector may require, allowance for spoiled stamps shall be made by the Collector for stamps spoiled in the cases hereinafter mentioned-
(1) the stamp on any material inadvertently and undesignedly spoiled, obliterated or by any means rendered unfit for the purpose intended, before the material bears the signature of
* As amended by Law Rev. Ord., 1939.
54 & 55 Vict. c. 38, s. 9.
*
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STAMP DUTIES MANAGEMENT. No. 35 of 1911.
ruptcy, has in his possession any stamps, such person, or his executor or administrator, or the receiver or trustee or official assignee under. his bankruptcy, may, within six months after the expiration or revocation of the licence or after the death or bankruptcy, as the case may be, bring or send the stamps to the Collector.
(2) The Collector may in any such case pay to the person bringing or sending stamps the amount of the duty thereon, if proof to his satisfaction is furnished that the same were actually in the possession of the person whose licence has expired or been revoked, or so dying or becoming bankrupt, for the purpose of sale, at the time of the expiration or revocation of the licence or of his death or bankruptcy, and that the stamps were purchased or procured by that person at any public office, or from some person duly appointed to sell and distribute stamps. or duly licensed to deal in stamps.
1231
6.-(1) Every person who, whether licensed to deal in Penalty for
hawking stamps or not, hawks or carries about for sale or exchange any
stamps. unused stamps shall, in addition to any other fine or penalty to which he may be liable, incur upon summary conviction a fine of two hundred dollars.
(2) All stamps which are found in the possession of the offender shall be forfeited and shall be delivered to the Collector to be disposed of as he thinks fit.
(3) Any officer of police may arrest a person found com- mitting an offence against this section and take him before a magistrate who shall hear and determine the matter.
Allowance for spoiled stamps.
54 & 55 Vict. c. 38, s. 6.
for
7. Subject to such regulations as the Governor in Council Procedure may make and to the production of such evidence by statutory obtaining declaration or otherwise as the Collector may require, allowance allowance
for spoiled shall be made by the Collector for stamps spoiled in the cases
stamps. hereinafter mentioned-
(1) the stamp on any material inadvertently and unde- signedly spoiled, obliterated or by any means rendered unfit for the purpose intended, before the material bears the signature of
* As amended by Law Rev. Ord., 1939.
54 & 55 Vict. c. 38, s. 9.
*
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