CAP. 117]
Facts and circumstances affecting duty to be set forth.
54 & 55 Vict. c. 39, s. 5.
Stamp.
10. All the facts and circumstances affecting the liability of any instrument to duty, or the amount of the duty with which an instrument is chargeable, are to be fully and truly set forth in the instrument; and every person who with intent to defraud the Government-
(a) executes any instrument in which all the said facts and circumstances are not fully and truly set forth;
(b) being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all the said facts and circumstances,
shall be deemed to commit an offence.
[9]
Power to call for abstract and evidence.
Vict. c. 39, s. 12.]
11. Whenever any instrument is tendered for stamping and whenever the Collector is required under section 17 to express his opinion with reference to any instrument, the Collector may require to be furnished with an abstract of the instrument and also with such evidence as he may deem necessary in order to show to his satisfaction whether all the facts and circumstances affecting the liability of the instrument to duty, or the amount of the duty chargeable thereon, are fully and truly set forth therein.
[9A]
Splitting.
12. (1) Where any minimum amount is prescribed below which stamp duty shall not be payable, no person shall execute more instruments than would ordinarily be necessary for the transaction in question, in order to evade stamp duty by such splitting.
(2) Where a scale is prescribed under which the rate of stamp duty is increased after passing certain limits, no person shall execute more instruments than would ordinarily be necessary for the transaction in question, in order to evade stamp duty by such splitting.
(3) In any question whatsoever arising under this section the onus of proof shall lie upon the person who asserts that there has been no splitting in order to evade stamp duty.
[10]
400
S
CAP. 117]
Facts and circumstances affecting duty to be set forth.
54 & 55 Vict. c. 39, s. 5.
Stamp.
10. All the facts and circumstances affecting the liability of any instrument to duty, or the amount of the duty with which an instrument is chargeable, are to be fully and truly set forth in the instrument; and every person who with intent to defraud the Government-
(a) executes any instrument in which all the said facts and circumstances are not fully and truly set forth;
or
(b) being employed or concerned in or about the pre- paration of any instrument, neglects or omits fully and truly to set forth therein all the said facts and circumstances,
shall be deemed to commit an offence.
[9]
Power to call for
abstract and evidence.
Vict. c. 39, s. 12.]
11. Whenever any instrument is tendered for stamping and whenever the Collector is required under section 17 to [ef. 54 & 65 express his opinion with reference to any instrument, the Collector may require to be furnished with an abstract of the instrument and also with such evidence as he may deem necessary in order to show to his satisfaction whether all the facts and circumstances affecting the liability of the instrument to duty, or the amount of the duty chargeable thereon, are fully and truly set forth therein.
[9A]
Splitting.
12. (1) Where any minimum amount is precribed below which stamp duty shall not be payable, no person shall execute more instruments than would ordinarily be necessary for the transaction in question, in order to evade stamp duty by such splitting.
(2) Where a scale is prescribed under which the rate of stamp duty is increased after passing certain limits, no person shall execute more instruments than would ordinarily be necessary for the transaction in question, in order to evade stamp duty by such splitting.
(3) In any question whatsoever arising. under this section the onus of proof shall lie upon the person who asserts that there has been no splitting in order to evade stamp duty.
[10]
400
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