(Chapter II.-Stamp-duties. Sec. 30. Chapter III.—Adjudication as to Stamps. Sec. 31.) (b) in the case of a policy of insurance-by the person effecting the insurance: (c) in the case of a conveyance (including a reconveyance of mortgaged lease-by the lessee or intended lessee: (d) in the case of a counterpart of a lease-by the lessor : (e) in the case of an instrument of exchange-by the parties in equal shares: (f) in the case of a certificate of sale-by the purchaser of the property (g) in the case of an instrument of partition by the parties thereto in proportion to their respective shares in the whole property parti tioned, or, when the partition is made in execution of an order passed by a Revenue-authority or Civil Court or arbitrator, in such proportion as such authority, Court or arbitrator directs. 30. Any person receiving any money exceeding twenty rupees in amount, Obligation to or any bill of exchange, cheque or promissory note for an amount exceeding in certain give receipt twenty rupees, or receiving in satisfaction or part satisfaction of a debt any cases. moveable property exceeding twenty rupees in value, shall, on demand by the person paying or delivering such money, bill, cheque, note or property, give a duly stamped receipt for the same, CHAPTER III. ADJUDICATION AS TO STAMPS. as to proper stamp. 31. (1) When any instrument, whether executed or not and whether Adjudication previously stamped or not, is brought to the Collector, and the person bringing it applies to have the opinion of that officer as to the duty (if any) with which it is chargeable, and pays a fee of such amount (not exceeding five rupees and not less than eight annas) as the Collector may in each case direct, the Collector shall determine the duty (if any) with which, in his judgment, the instrument is chargeable. (2) For this purpose the Collector may require to be furnished with an abstract of the instrument, and also with such affidavit or other evidence as he may deem necessary to prove that all the facts and circumstances affecting the chargeability of the instrument with duty, or the amount of the duty with which it is chargeable, are fully and truly set forth therein, and may Certificate by (Chapter III.-Adjudication as to Stamps. Sec. 32.) refuse to proceed upon any such application until such abstract and evidence have been furnished accordingly: Provided that (a) no evidence furnished in pursuance of this section shall be used against any person in any civil proceeding, except in an enquiry as to the duty with which the instrument to which it relates is chargeable; and (b) every person by whom any such evidence is furnished, shall, on payment of the full duty with which the instrument to which it relates, is chargeable, be relieved from any penalty which he may have incurred under this Act by reason of the omission to state truly in such instrument any of the facts or circumstances aforesaid. 32. (1) When an instrument brought to the Collector under section 31 is, in his opinion, one of a description chargeable with duty, and (a) the Collector determines that it is already fully stamped, or the Collector shall certify by endorsement on such instrument that the full duty (stating the amount) with which it is chargeable has been paid. (2) When such instrument is, in his opinion, not chargeable with duty, the Collector shall certify in manner aforesaid that such instrument is not so chargeable. (3) Any instrument upon which an endorsement has been made under this section, shall be deemed to be duly stamped or not chargeable with duty, as the case may be ; and if chargeable with duty shall be receivable in evidence or otherwise, and may be acted upon and registered as if it had been originally duly stamped: Provided that nothing in this section shall authorize the Collector to endurse (a) any instrument executed or first executed in British India and brought to him after the expiration of one month from the date of its execution or first execution, as the case may be ; (b) any instrument executed or first executed out of British India and brought to him after the expiration of three months after it has been first received in British India; or (c) any instrument chargeable with the duty of one anna, or any bill of exchange or promissory note, when brought to him, after the drawing or execution thereof, on paper not duly stamped. (Chapter IV.-Instruments not duly stamped. Secs. 33-35.) CHAPTER IV. V of 1898. INSTRUMENTS NOT DULY STAMPED. ing of in- struments. 33. (1) Every person having by law or consent of parties authority to Examination receive evidence and every person in charge of a public office, except an officer of police, before whom any instrument, chargeable, in his opinion, with duty, is produced or comes in the performance of his functions, shall, if it appears to him that such instrument is not duly stamped, impound the same. (2) For that purpose every such person shall examine every instrument so chargeable and so produced or coming before him, in order to ascertain whether it is stamped with a stamp of the value and description required by the law in force in British India when such instrument was executed or first executed : Provided that (a) nothing herein contained shall be deemed to require any Magistrate (b) in the case of a Judge of a High Court, the duty of examining (3) For the purposes of this section, in cases of doubt,- (a) the Governor General in Council may determine what offices shall (b) the Local Government may determine who shall be deemed to be to unstamped receipts. provision as 34. Where any receipt chargeable with a duty of one anualis tendered to Special 35. No instrument chargeable with duty shall be admitted in evidence 1 See the revised edition of the Act as modified up to 1st April, 1903. Instruments not duly stamped in admissible etc. in evidence, Admission of instrument where not to be questioned. Admission of improperly stamped instruments. Instruments impounded (Chapter IV.—Instruments not duly stamped. Secs. 36-38.) Provided that (a) any such instrument not being an instrument chargeable with a duty (b) where any person from whom a stamped receipt could have been (d) nothing herein contained shall prevent the admission of any instru- (e) nothing herein contained shall prevent the admission of any instru- 36. Where an instrument has been admitted in evidence, such admission 37. The Governor General in Council may make rules providing that, where an instrument bears a stamp of sufficient amount but of improper description, it may, on payment of the duty with which the same is chargeable, be certified to be duly stamped, and any instrument so certified shall then be deemed to have been duly stamped as from the date of its execution. 38. (1) When the person impounding an instrument under section 33 1 See the revised edition of the Act as m›dified up to 1st Apr, 1903 V of 1898. (Chapter IV-Instruments not duly stamped. Secs. 39-40.) with. has by law or consent of parties authority to receive evidence and admits such how dealt instrument in evidence upon payment of a penalty as provided by section 35 or of duty as provided by section 37, he shall send to the Collector an authenticated copy of such instrument, together with a certificate in writing, stating the amount of duty and penalty levied in respect thereof, and shall send such amount to the Collector, or to such person as he may appoint in this behalf. (2) In every other case, the person so impounding an instrument shall send it in original to the Collector. 1 power to refund 39. (1) When a copy of an instrument is sent to the Collector under Collector's section 38, sub-section (1), he may, if he thinks fit, upon application made to him in this behalf or, if no application is made, with the consent of the Chief Controlling Revenue-authority, refund any portion of the penalty in excess of five rupees which has been paid in respect of such instrument. (2) When such instrument has been impounded only because it has been written in contravention of section 13 or section 14, the Collector may refund the whole penalty so paid. 40. (1) When the Collector impounds any instrument under section 33, chargeable with duty, he shall certify by endorsement thereon (b) if he is of opinion that such instrument is chargeable with duty and Provided that, when such instrument has been impounded only because it has been written in contravention of section 13 or section 14, the Collector may, if he thinks fit, remit the whole penalty prescribed by this section. (2) Every certificate under clause (a) of sub-section (1) shall, for the purposes of this Act, be conclusive evidence of the matters stated therein. In the North-West Frontier Province, for "Chief Controlling Revenue-authority "" read "Revenue Commissioner," see s. 6 (1) (d) of the North-West Frontier Province Law and Justice Regulation, 1901 (VII of 1901), Punjab Code, Ed. 1903. penalty paid 38, sub-sec under section tion (1). Collector's stamp power to instruments impounded. |