The expression ••Minister" means the Attorney General or other Minister of the Crown for the time being charged with the administration of this Act;. All duties and penalties payable to the Crown under this Act shall be recoverable from all or any of such persons in any court of competent jurisdiction by the Commissioner on behalf of the Crown, by action or other proceeding in his official name. A member of the police force appointed under clause (a) shall perform the specific duties assigned by the Commissioner him and shall for that purpose be deemed to be an officer and an inspector.
The statement of every person so examined must be taken in writing and signed by him in the presence of the Commissioner or Deputy Commissioner.
Liability in respect of stamp duties payable upon instruments
In any case where a document is an instrument under this Act because an original document is not available for presentation to the Commissioner, such document shall be deemed to have been signed or executed by or on behalf of each party in such original document which is legally bound hereunder and shall be an instrument of the same character as such original document. This sub-section shall not apply to the following instruments, namely:-. (i) instruments the stamp duty levied on which under this Act under any provision of this Act or in any order or regulation may be entered in the books or paid to the Commissioner otherwise than by stamping the instrument to indicate the payment of the duty; . ii) bill of exchange, which in accordance with the rules pursuant to section 83, subsection iii) other instruments on which the stamp duty under this Act under any provision of this Act or in any order or regulation may be indicated by self-adhesive stamps and which are duly stamped with self-adhesive stamps indicating the duty so charged. If the instrument, after payment of an amount of stamp duty that has been determined for an instrument, has been amended in such a way that the amount thus paid is insufficient payment for the stamp duty with which the document thus amended is imposed under this Act, it shall be deemed that the instrument on the date on which the instrument was so amended was signed or executed by each and every person who had signed or executed the same, and by each and every person by or on behalf of whom the instrument shall be deemed, in accordance with section 25, to have been signed or executed , and the provisions of this section shall apply mutatis mutandis in respect of the instrument for the purpose of the Commissioner to reassess properly under this Act and recover such stamp duty.
No unstamped instrument in respect of the execution or production of which punishment has been imposed on any person shall be stamped until the amount of the fine and costs (if any awarded) have been paid by or on behalf of the person convicted.
Every account pursuant to this agreement shall be delivered to the Commissioner in duplicate within fourteen days after the last day of the month in respect of which such account is delivered. Provided that the penalty shall not be recovered more than once in respect of an offence. 03 per cent of the amount referred to in sub-paragraph (v) or alternatively, at the option of the registered person, where an amount spent by him in any discount transaction to which sub-paragraph (v) applies exceeds an amount equal to the amount of - . (A) the amount calculated as prescribed in subsection (lA) in respect of that discount transaction or, where there is more than one such discount transaction, the sum of the amounts calculated as described in subsection (1A) in respect of each such transaction the registered person exercises his option under this subsection; and.
0025 per cent of the amount referred to in sub-paragraph (vii) or alternatively, at the option of the registered person, where an amount spent by him in respect of any short-term discount transaction to which sub-paragraph (vii) applies, the amount equal to the sum of-. A) the amount calculated as prescribed in subsection (lB) in respect of that short-term discount transaction or, where there is more than one such transaction, the sum of the amounts calculated as prescribed in subsection (1 B) in respect of each such transaction transaction of which the registered person exercises his option under this subsection; and. 0025 percent of the maximum amount outstanding during the preceding month; and (ii) in respect of each such credit arrangement of which the maximum amount outstanding during the preceding month has been exceeded and the registered person exercises his option under this provision, an amount calculated as prescribed in subsection (1B) on the maximum amount outstanding during the preceding month; and (C) where the registered person had, for the purposes of. Provided that when that deduction has once been made, no further deduction may be made in respect of that part of the loan or discount transaction.
Provided that in connection with the transfer or conveyance-. i) The commissioner is not bound to exclude as stated; ii) if the Commissioner makes such exclusion, he will judge the amount or value thereof; and. iii). Exclusively for any goods, livestock, goods or merchandise;. shall be charged with the same ad valorem duty as if it were an actual transfer on the sale of the estate, share or property contracted or agreed to be sold:. A declaration referred to in subsection (2) or subsection (3) of this section shall be chargeable under this Act as if it were a conveyance or conveyance of the property to which the declaration relates, for a consideration equal to the full value of such property. and the person delivering that statement is liable accordingly.
An agreement for the exchange of any real or personal property shall be charged with the same duty as if it were an actual conveyance or transfer by way of exchange of the property contained in the instrument. For the purposes of this section-. a) a transfer or other disposition (including deed of trust, settlement or agreement to dispose) of the unit;. Provided that in no case shall both an instrument as aforesaid and a trust instrument be charged with duty under this Act in respect of the amendment or provision for amendment so made.
34 "marital property" means property belonging to the parties to a marriage or one of them;. a) in the case of assets that consist of or include a home, the home;. If the amount of the final assessment -. a) is more than the amount of the provisional assessment, the balance of the stamp duty must be paid to the Commissioner;. Stamp duty on such issue of tickets shown in the return and calculated at the above rate is payable at that time. of filing the return.
In all legal proceedings instituted by or on behalf of the Commissioner for the purposes of this Act, there shall be a declaration by or on behalf of the Commissioner that-. a) any person named therein has made, given or executed an instrument of the description therein stated; In all legal proceedings, the signature of an authorized representative must be judicially taken into account, including the signature of any person who, at the time of signing any document, was an authorized representative within the meaning of this Act. Where any Act refers to any provision of the Acts repealed by it, it shall be deemed to refer to the relevant provisions of that Act.
Any bill of exchange stamped in accordance with the provisions of the regulations made under this subsection shall be deemed to be duly stamped.
For every $100, and for every fractional part of $100, of the value of the motor vehicle in respect of which. Any application for transfer of registration made after the making, in relation to the same transaction, of another such application on which the duty payable under this Act has been duly paid. For every $10 and also for every fractional part of $10 of the annuity or sum payable periodically.
Where such consideration does not amount to $1 00, for each $25 and also for any fractional part of $25 of the consideration. Duty calculated on the amount or value of the consideration at the rate specified in the following table. Transfer of a pastoral holding (not being a preferred pastoral holding) from the mortgagee to the mortgagor with the effect of a release of the mortgage.
The same duty on the full value of such property as on the amount or value of consideration for the transfer or transfer on sale. For each year, and also for any fraction of a year during that period, for each $100 or fraction of $100 of total sum insured $0.07 Provided that-. To receive dividends or interest on any stock of any British, foreign or colonial company, corporation or company-.
A written appointment of a registered bailiff in accordance with and for the purpose of the Land Act 1962-1978. Taxation of the full unencumbered value of the property or such portion of the property at the rates specified in subsection (a) of subsection (4) below.
INDEX
STAMP ACT 1894-1985
