1950_STAMP_ORDINANCE — Page 18

Stamp.

have been paid in consequence thereof, shall be ordered by the court to be repaid to the appellant with or without costs as the court may determine.

(5) If the assessment of the Collector is confirmed, the court may make an order for payment to the Collector of the costs incurred by him in relation to the appeal.

(6) In this section, "court" means the Supreme Court in its summary jurisdiction: Provided that the Chief Justice may direct that any appeal under this section shall be heard by a Full Court of two judges.

[15]

[CAP. 117

Stamping by lef. 54 & 55

special leave.

Vict. c. 39,

19. (1) Where an instrument is chargeable with stamp duty under this Ordinance and should have been stamped before a certain event or before the expiration of a certain. 15, and period, but has not been so stamped, it shall be lawful for the Collector to give special leave for the stamping of such instrument if he is satisfied-

(a) that the omission or neglect to stamp duly did not arise from any intention to evade payment of stamp duty or otherwise to defraud; and

(b) that either—

(i) such omission or neglect arose solely from urgent necessity or unavoidable accident and that the instrument has been brought to be stamped without delay, or

(ii) that the circumstances of the case are otherwise so exceptional as to justify special permission being given.

(2) If the Collector grants special leave under the provisions of subsection (1) for the stamping of any instru- ment, such instrument may be stamped on payment of the following penalties in addition to the stamp duty-

(a) if the instrument is stamped within one month of the point of time before which, or the expiration. of the period of time within which, it should have been stamped, the penalty shall be double the amount of deficient duty;

(b) if within two months, four times the amount of

deficient duty; and

(c) if after two months, ten times the amount of deficient

duty:

68 & 59 Vict.

c. 16, s. 15.]

405

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