CAP. 117]
[s. 17 cont.]
Appeal against assessment.
54 & 55 Vict. c. 39, s. 13.
Stamp.
(6) Nothing in this section shall extend to any instrument chargeable with ad valorem duty and made as a security for money or stock without limit.
(7) Nothing in this section shall authorize the stamping after the execution thereof of any instrument which by law cannot be stamped after execution.
(8) A statutory declaration made for the purpose of this section shall not be used against any person making the same in any proceeding whatever, except in an inquiry as to the duty with which the instrument to which it relates is chargeable; and if such declaration is true every person by whom it is made shall, on payment of the duty chargeable upon the instrument to which it relates, be relieved from any fine or disability to which he may be liable by reason of the omission to state truly in the instrument any fact or circumstance required by this Ordinance to be stated therein.
(9) The person submitting the instrument for assessment shall pay to the Collector the adjudication fee specified in the Schedule.
[14]
18. (1) Any person who is dissatisfied with the assessment of the Collector may, within twenty-one days after the date of the assessment and on payment of duty in conformity therewith, appeal against the assessment to the court and may for that purpose require the Collector to state and sign a case, setting forth the question upon which his opinion was required and the assessment made by him.
(2) The Collector shall thereupon state and sign a case and deliver the same to the person by whom it is required and the case may, within seven days thereafter and after service thereof upon the Attorney General, be set down by such person for hearing.
(3) Upon the hearing of the case the court shall determine the question submitted, and if the instrument in question is in the opinion of the court chargeable with any duty, shall assess the duty with which it is chargeable.
(4) If it is decided by the court that the assessment of the Collector was erroneous, any excess of duty which may have been paid in conformity with the erroneous assessment, together with any fine or penalty which may
404
1
CAP. 117]
[s. 17 cont.]
Appeal against assessment.
54 & 55 Vict. c. 39, s. 13.
Stamp.
(6) Nothing in this section shall extend to any instru- ment chargeable with ad valorem duty and made as a security for money or stock without limit.
(7) Nothing in this section shall authorize the stamping after the execution thereof of any instrument which by law cannot be stamped after execution.
(8) A statutory declaration made for the purpose of this section shall not be used against any person making the same in any proceeding whatever, except in an inquiry as to the duty with which the instrument to which it relates is chargeable; and if such declaration is true every person by whom it is made shall, on payment of the duty chargeable upon the instrument to which it relates, be relieved from any fine or disability to which he may be liable by reason of the omission to state truly in the instrument any fact or circumstance required by this Ordinance to be stated therein.
(9) The person submitting the instrument for assess- ment shall pay to the Collector the adjudication fee specified. in the Schedule.
[14]
18. (1) Any person who is dissatisfied with the assess- ment of the Collector may, within twenty-one days after the date of the assessment and on payment of duty in conformity therewith, appeal against the assessment to the court and may for that purpose require the Collector to state and sign a case, setting forth the question upon which his opinion was required and the assessment made by him.
(2) The Collector shall thereupon state and sign a case and deliver the same to the person by whom it is required and the case may, within seven days thereafter and after service thereof upon the Attorney General, be set down by such person for hearing.
(3) Upon the hearing of the case the court shall deter- mine the question submitted, and if the instrument in question is in the opinion of the court chargeable with any duty, shall assess the duty with which it is chargeable.
(4) If it is decided by the court that the assessment of the Collector was erroneous, any excess of duty which may have been paid in conformity with the erroneous assessment, together with any fine or penalty which may
404
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