Stamp Duties Management.
[CAP. 121
as to deter-
mination of 54 & 55 Viet.
a licence.
c. 38, s. 5.
6. (1) If the licence of any person to deal in stamps expires or is revoked or if any person licensed to deal in stamps dies or becomes bankrupt, and any such person at the expiration or revocation of his licence, or at the time of his death or bankruptcy, 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his satisfaction is furnished that the same were actually in the possession of the person whose licence has expired or been revoked, or so dying or becoming bankrupt, for the purpose of sale, at the time of the expiration or revocation of the licence or of his death or bankruptcy, and that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.
[5]
7. (1) Any person who, whether licensed to deal in 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 police officer 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.
[6]
Penalty for hawking stamps.
54 & 55 Vict. c. 38, s. 6.
8. 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 shall be made by the Collector for stamps spoiled in the cases hereinafter mentioned-
Procedure for obtaining allowance for spoiled stamps.
54 & 55 Vict. c. 38, s. 9.
447
1
Stamp Duties Management.
[CAP. 121
as to deter-
mination of 54 & 55 Viet.
a licence.
c. 38, s. 5.
6. (1) If the licence of any person to deal in stamps Provisions expires or is revoked or if any person licensed to deal in stamps dies or becomes bankrupt, and any such person at the expiration or revocation of his licence, or at the time of his death or bankruptcy, 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 expira- tion or revocation of the licence or of his death or bank- ruptcy, 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.
[5]
7. (1) Any person who, whether licensed to deal in 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 police officer 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.
[6]
Penalty for stamps.
hawking
54 & 55 Vict. c. 38, s. 6.
for obtaining allowance for spoiled
8. Subject to such regulations as the Governor in Procedure Council may make and to the production of such evidence by statutory declaration or otherwise as the Collector may require, allowance shall be made by the Collector for stamps spoiled in the cases hereinafter mentioned-
stamps. e. 38, s. 9.
54 & 55 Vict.
447
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