1950_STAMP_DUTIES_MANAGEMENT_ORDINANCE — Page 6

CAP. 121]

Allowance, how to be made.

54 & 55 Vict.

c. 38, s. 11.

Certain

offences in relation to

dies and

stamps to be

felonies.

54 & 55 Vict.

c. 28. s. 13.

54 & 55 Vict. c. 39,

s. 9 (1) (a).

54 & 55 Vict. c. 39,

s. 9 (1)(b).

Stamp Duties Management.

10. In any case in which allowance is made for spoiled or misused stamps the Collector may give in lieu thereof other stamps of the same denomination and value, or if required and he thinks proper, stamps of any other denomination to the same amount in value.

Offences relating to stamps.

[9]

11. Any person who does, or causes or procures to be done, or knowingly aids, abets or assists in doing, any of the acts following-

(a) fraudulently alters a die or stamp or surcharges any stamp without proper authority, or forges, alters, erases, removes or cancels the authorized surcharge on any stamp; or

(b) fraudulently prints or makes an impression upon

any material from a genuine die; or

(c) fraudulently cuts, tears or in any way removes from any material any stamp, with intent that any illegal use should be made of such stamp or of any part thereof; or

(d) fraudulently removes or causes to be removed from any instrument any adhesive stamp, or illegally affixes to any other instrument or illegally uses for any postal purpose any adhesive stamp which has been so removed, with intent that the stamp may be used again; or

(e) fraudulently mutilates any stamp, with intent that any use should be made of any part of such stamp;

(f) fraudulently fixes or places upon any material, or upon any stamp, any stamp or part of a stamp which, whether fraudulently or not, has been cut, torn or in any way removed from any other material or out of or from any other stamp; or

(g) fraudulently erases or otherwise either really or apparently removes from any stamped material any name, sum, date or other matter or thing whatsoever written thereon, with the intent that any use should be made of the stamp upon such material; or wilfully removes or attempts to remove from any adhesive stamp any cancelling marks thereon; or

(h) sells or offers for sale, or utters, any adhesive stamp which has been so removed, or utters any

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