1950_STAMPING_AND_DENOTING_OF_DOCUMENTS_REGULATIONS — Page 2

CAP. 117]

[r. 2 cont.]

(a) 10 cents

15

20 cents

Stamp.

4 dollars

5

6 dollars

25

""

30

40

งา

50

75 ""

I dollar

I

2 dollars

3

""

50 cents

10

"}

20

"}

25

40

JJ

50

""

100

"}

200

17

500

""

Methods of stamping.

Exemptions.

(b) 15 cents Receipt Stamp. Receipt stamps shall be

of smaller size than other revenue stamps.

3. (1) Subject to the exemption contained in para- graph (2), the methods of stamping documents chargeable with stamp duty shall be as follows-

(a) on presentation of the document at the Stamp Office, the Collector shall cause to be affixed thereto an adhesive revenue stamp denoting the amount of duty payable in respect of such document and shall then cause a metal stamp, denoting the date of stamping, to be stamped on the document in such a way that the impression of such metal stamp falls partly upon such adhesive stamp and that such adhesive stamp is cancelled by such stamping; or (b) without affixing an adhesive revenue stamp as afore- said, cause the document to be franked with the amount of duty payable in respect of such document together with the date of franking; or

(c) without affixing an adhesive revenue stamp, or without franking, as aforesaid, cause the document to be stamped with a metal stamp bearing the date of stamping thereon and the document shall also bear in writing as close to the impression of such metal stamp as possible a statement of the amount of the duty and the Collector's signature. (2) adhesive revenue stamps for bills of exchange (over-printed with the letters "B. of E."), for contract notes (over-printed with the words "Contract Note") and for receipts shall be sold to the public by the Collector as required.

402

1

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