1504
No. 8 of 1921.
STAMP.
Appeal against assessment.
54 & 55 Vict.
c. 39, s. 13.
Stamping by special leave. [cf. 54 & 55 Vict. c. 39, s. 15, and
15.—(1) Any person who is dissatisfied with the assessment of the Collector may, within twenty-one days after the date of the assessment and on payment of duty in conformity therewith, appeal against the assessment to the court and may for that purpose require the Collector to state and sign a case, setting forth the question upon which his opinion was required and the assessment made by him.
(2) The Collector shall thereupon state and sign a case and deliver the same to the person by whom it is required and the case may, within seven days thereafter and after service thereof upon the Crown Solicitor, be set down by such person for hearing.
(3) Upon the hearing of the case the court shall determine the question submitted, and if the instrument in question is in the opinion of the court chargeable with any duty, shall assess the duty with which it is chargeable.
(4) If it is decided by the court that the assessment of the Collector was erroneous, any excess of duty which may have been paid in conformity with the erroneous assessment, together with any fine or penalty which may have been paid in consequence thereof, shall be ordered by the court to be repaid to the appellant with or without costs as the court may determine.
(5) If the assessment of the Collector is confirmed, the court may make an order for payment to the Collector of the costs incurred by him in relation to the appeal.
(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.
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
Page 15
Page 16
1504
No. 8 of 1921.
STAMP.
Appeal against assessment.
54 & 55 Vict.
c. 39, s. 13.
Stamping by special leave. [cf. 54 & 55 Vict. c. 39, 8. 15, and
+
15.—(1) Any person who is dissatisfied with the assessment of the Collector may, within twenty-one days after the date of the assessment and on payment of duty in conformity therewith, appeal against the assessment to the court and may for that purpose require the Collector to state and sign a case, setting forth the question upon which his opinion was required and the assessment made by him.
(2) The Collector shall thereupon state and sign a case and deliver the same to the person by whom it is required and the case may, within seven days thereafter and after service thereof upon the Crown Solicitor, be set down by such person for hearing.
(3) Upon the hearing of the case the court shall determine the question submitted, and if the instrument in question is in the opinion of the court chargeable with any duty, shall assess the duty with which it is chargeable.
(4) If it is decided by the court that the assessment of the Collector was erroneous, any excess of duty which may have been paid in conformity with the erroneous assessment, together with any fine or penalty which may have been paid in con- sequence thereof, shall be ordered by the court to be repaid to the appellant with or without costs as the court may determine.
(5) If the assessment of the Collector is confirmed, the court may make an order for payment to the Collector of the costs incurred by him in relation to the appeal.
(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.
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 c. 16, s. 15.] give special leave for the stamping of such instrument if he is
58 & 59 Vict.
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
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