1950_STAMP_DUTIES_MANAGEMENT_ORDINANCE — Page 4

CAP. 121]

[s. 8 cont.]

Stamp Duties Management.

(a) 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 any person or any instrument written thereon is executed by any party;

(b) any adhesive stamp which has been inadvertently and undesignedly spoiled or rendered unfit for use and has not in the opinion of the Collector been affixed to any material;

(c) any adhesive stamp representing a fee capable of being collected by means of such stamp which has been affixed to material: Provided that a certificate from the proper officer is produced to the effect that the allowance should be made;

(d) the stamp on any bill of exchange signed by or on behalf of the drawer which has not been accepted or made use of in any manner whatever or delivered out of his hands for any purpose other than by way of tender for acceptance;

(e) the stamp on any promissory note signed by or on behalf of the maker which has not been made use of in any manner whatever or delivered out of his hands;

(f) the stamp on any bill of exchange or promissory note which from any omission or error has been spoiled or rendered useless, although the same, being a bill of exchange, may have been accepted or indorsed or, being a promissory note, may have been delivered to the payee: Provided that another completed and duly stamped bill of exchange or promissory note is produced identical in every particular, except in the correction of the error or omission, with the spoiled bill or note;

(g) the stamp used for any instrument executed by any party thereto—

(i) but afterwards found to be absolutely void from the beginning;

(ii) but afterwards found unfit, by reason of any error or mistake therein, for the purpose originally intended;

(iii) which has not been made use of for any purpose whatever and which, by reason of the

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