Stamp.
be deemed to be duly stamped notwithstanding any provision of this Ordinance or of the regulations made hereunder relating to affixing and cancelling of stamps or the method of denoting the payment of stamp duty.
[12A]
[CAP. 117
and counter-
54 & 55 Vict.
16. The duplicate or counterpart of an instrument chargeable with duty (except the counterpart of an instrument chargeable as a lease, such counterpart not being executed by or on behalf of any lessor or grantor) is not to be deemed duly stamped unless it is stamped as an original instrument, or unless it appears by some stamp impressed thereon, or by some indorsement made by the Collector thereon, that the full and proper duty has been paid upon the original instrument of which it is the duplicate or counterpart.
[13]
of duty by
Collector. Vict. c. 39,
[cf. 54 & 55
17. (1) Subject to such rules as the Collector may think fit to make, the Collector may be required by any person to express his opinion with reference to any executed instrument upon the following questions-
(a) whether it is chargeable with any duty;
(b) with what amount of duty it is chargeable.
(2) If the Collector is of opinion that the instrument is not chargeable with any duty, it may be stamped with a particular stamp denoting that it is not chargeable with any duty.
(3) If the Collector is of opinion that the instrument is chargeable with duty, he shall assess the duty with which it is in his opinion chargeable, and when the instrument is stamped in accordance with the assessment it shall also be stamped with the adjudication stamp.
(4) Every instrument stamped either with the particular stamp denoting that it is not chargeable with any duty, or with the adjudication stamp, shall be admissible in evidence, and available for all purposes notwithstanding any objection relating to duty.
(5) An instrument upon which the duty has been assessed by the Collector shall not, if it is unstamped or insufficiently stamped, be stamped otherwise than in accordance with the assessment.
9. 12.]
4.03
Stamp.
be deemed to be duly stamped notwithstanding any provision of this Ordinance or of the regulations. made hereunder relating to affixing and cancelling of stamps or the method of denoting the payment of stamp duty.
[12A]
[CAP. 117
and counter-
54 & 55 Vict.
16. The duplicate or counterpart of an instrument Duplicates chargeable with duty (except the counterpart of an instrument parts. chargeable as a lease, such counterpart not being executed c. 39, s. 72. by or on behalf of any lessor or grantor) is not to be deemed duly stamped unless it is stamped as an original instrument, or unless it appears by some stamp impressed thereon, or by some indorsement made by the Collector thereon, that the full and proper duty has been paid upon the original instru- ment of which it is the duplicate or counterpart.
[13]
of duty by
Collector. Vict. c. 39,
[cf. 54 & 55
17. (1) Subject to such rules as the Collector may Adjudication think fit to make, the Collector may be required by any person to express his opinion with reference to any executed instrument upon the following questions-
(a) whether it is chargeable with any duty; (b) with what amount of duty it is chargeable.
(2) If the Collector is of opinion that the instrument is not chargeable with any duty, it may be stamped with a particular stamp denoting that it is not chargeable with any duty.
(3) If the Collector is of opinion that the instrument is chargeable with duty, he shall assess the duty with which it is in his opinion chargeable, and when the instrument is stamped in accordance with the assessment it shall also be stamped with the adjudication stamp.
(4) Every instrument stamped either with the particular stamp denoting that it is not chargeable with any duty, or with the adjudication stamp, shall be admissible in evidence. and available for all purposes notwithstanding any objection relating to duty.
(5) An instrument upon which the duty has been assessed by the Collector shall not, if it is unstamped or insufficiently stamped, be stamped otherwise than in accord- ance with the assessment.
9. 12.]
4.03
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