(Chapter V-Allowances for Stamps in certain cases. Secs. 52-55.) sufficient reason such forms have ceased to be required by the said company or body corporate, provided that such authority is satisfied that the duty in respect of such stamped papers has been duly paid. for misused 52. (a) When any person has inadvertently used for an instrument Allowance chargeable with duty, a stamp of a description other than that prescribed for stamps. such instrument by the rules made under this Act, or a stamp of greater value than was necessary, or has inadvertently used any stamp for an instrument not chargeable with any duty; or (6) When any stamp used for an instrument has been inadvertently rendered useless under section 15, owing to such instrument having been. written in contravention of the provisions of section 13; the Collector may, on application made within six months after the date of the instrument, or, if it is not dated, within six months after the execution thereof by the person by whom it was first or alone executed, and upon the instrument, if chargeable with duty, being re-stamped with the proper duty, cancel and allow as spoiled the stamp so misused or rendered useless. 53. In any case in which allowance is made for spoiled or misused stamps, the Collector may give in lieu thereof (a) other stamps of the same description and value; or, (b) if required and he thinks fit, stamps of any other description to the same amount in value; or, (c) at his discretion, the same value in money, deducting one anna for each rupee or fraction of a rupee. Allowance for spoiled or misused stamps how to be made. required for 54. When any person is possessed of a stamp or stamps which have not Allowance for been spoiled or rendered unfit or useless for the purpose intended, but for stamps not which he has no immediate use, the Collector shall repay to such person the use. value of such stamp or stamps in money, deducting one auna for each rupee or portion of a rupee, upon such person delivering up the same to be cancelled, and proving to the Collector's satisfaction (a) that such stamp or stamps were purchased by such person with a bona fide intention to use them; and (6) that he has paid the full price thereof; and (c) that they were so purchased within the period of six months next Provided that, where the person is a licensed vendor of stamps, the Collector may, if he thinks fit, make the repayment of the sum actually paid by the vendor without any such deduction, as aforesaid. 55. When any duly stamped debenture is renewed by the issue of a new Allowance on debenture in the same terms, the Collector shall, upon application made within renewal of certain de. bentures. Control of, and state ment of case to, Chief Controlling Revenueauthority. Statement of case by Chief Court. (Chapter VI.-Reference and Revision. Secs. 56-57.) one month, repay to the person issuing such debenture, the value of the stamp on the original or on the new debenture, whichever shall be less : Provided that the original debenture is produced before the Collector and cancelled by him in such manner as the Governor General in Council may direct. Explanation. A debenture shall be deemed to be renewed in the same terms within the meaning of this section notwithstanding the following changes : (a) the issue of two or more debentures in place of one original debenture, the total amount secured being the same; (b) the issue of one debenture in place of two or more original debentures, the total amount secured being the same; (c) the substitution of the name of the holder at the time of renewal for the name of the original holder; and (d) the alteration of the rate of interest or the dates of payment thereof. CHAPTER VI. REFERENCE AND REVISION. 56. (1) The powers exerciseable by a Collector under Chapter IV and Chapter V shall in all cases be subject to the control of the Chief Controlling Revenue-authority. (2) If any Collector, acting under section 31, section 40 or section 41, feels doubt as to the amount of duty with which any instrument is chargeable, he may draw up a statement of the case, and refer it, with his own opinion. thereon, for the decision of the Chief Controlling Revenue-authority. (3) Such authority shall consider the case and send a copy of its decision to the Collector, who shall proceed to assess and charge the duty (if any) in conformity with such decision. 57. (1) The Chief Controlling Revenue-authority may state any case referred to it under section 56, sub-section (2), or otherwise coming to its notice, and refer such case, with its own opinion thereon, (a) if the case arises in the territories for the time being administered by the Governor of Fort St. George in Council or the Governor 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. (Chapter VI.-Reference and Revision. Secs. 58-60.) of Bombay in Council-to the High Court of Judicature at (b) if it arises in the 'North-Western Provinces or Oudh or in Ajmer- (c) if it arises in the territories for the time being administered by the (d) if it arises in the Central Provinces-to the High Court of Judica- [if it arises in Burma-to the Chief Court of Lower Burma]; (e) if it arises in any other part of British India-to the High Court of (2) Every such case shall be decided by not less than three Judges of the High Court or Chief Court to which it is referred, and in case of difference the opinion of the majority shall prevail. 58. If the High Court or Chief Court is not satisfied that the statements contained in the case are sufficient to enable it to determine the questions raised thereby, the Court may refer the case back to the Revenue-authority by which it was stated, to make such additions thereto or alterations therein as the Court may direct in that behalf. 59. (1) The High Court or Chief Court, upon the hearing of any such case, shall decide the questions raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is founded. (2) The Court shall send to the Revenue-authority by which the case was stated, a copy of such judgment under the seal of the Court and the signature of the Registrar; and the Revenue-authority shall, on receiving such copy, dispose of the case conformably to such judgment. 60. (1) If any Court, other than a Court mentioned in section 57, feels doubt as to the amount of duty to be paid in respect of any instrument under proviso (a) to section 35, the Judge may draw up a statement of the case and refer it, with his own opinion thereon, for the decision of the High Court or Chief Court to which, if he were the Chief Controlling Revenue-authority, he would, under section 57, refer the same. 1 For "North-Western Provinces or Oudh" read "the United Provinces of Agra and Oudh " -see the United Provinces (Desiguation) Act, 1902 (VII of 1902), infra, p. 207. "As regards proceedings under sections 57 to 60 of this Act, in the North-West Frontier D Revision of certain deci sions of Courts regarding the sufficiency of stamps. (2) Such Court shall deal with the case as if it had been referred under section 57, and send a copy of its judgment under the seal of the Court and the signature of the Registrar to the 'Chief Controlling Revenue-authority and another like copy to the Judge making the reference, who shall, ou receiving such copy, dispose of the case conformably to such judgment. (3) References made under sub-section (1), when made by a Court subordinate to a District Court, shall be made through the District Court, and, when made by any subordinate Revenue Court, shall be made through the Court immediately superior. 61. (1) When any Court in the exercise of its civil or revenue jurisdiction or any Criminal Court in any proceeding under Chapter XII or Chapter XXXVI of the Code of Criminal Procedure, 1898, makes any order admit- V of 1898 ting any instrument in evidence as duly stamped or as not requiring a stamp, or upon payment of duty and a penalty under section 35, the Court to which appeals lie from, or references are made by, such first-mentioned Court may, of its own motion or on the application of the Collector, take such order into consideration. (2) If such Court, after such consideration, is of opinion that such instrument should not have been admitted in evidence without the payment of duty and penalty under section 35, or without the payment of a higher duty and penalty than those paid, it may record a declaration to that effect, and determine the amount of duty with which such instrument is chargeable, and may require any person in whose possession or power such instrument then is, to produce the same, and may impound the same when produced. (3) When any declaration has been recorded under sub-section (2), the Court recording the same shall send a copy thereof to the Collector, and, where the instrument to which it relates has been impounded or is otherwise in the possession of such Court, shall also send him such instrument. (4) The Collector may thereupon, notwithstanding anything contained in the order admitting such instrument in evidence, or in any certificate granted under section 42, or in section 43, prosecute any person for any offence against the Stamp-law which the Collector considers him to have committed in respect of such instrument: Provided that (a) no such prosecution shall be instituted where the amount (including In the North-West Frontier Province, the Chief Controlling Revenue-authority is the 2 See the revised edition of the Act as molified up to 1st April, 1903. (Chapter VII.-Criminal Offences and Procedure. Secs. 62-64.) such Court, was payable in respect of the instrument under (b) except for the purposes of such prosecution, no declaration made. CHAPTER VII. CRIMINAL OFFENCES AND PROCEDURE. 62. (1) Any person Penalty for executing, (a) drawing, making, issuing, endorsing or transferring, or signing etc instru- (b) executing or signing otherwise than as a witness any other instru- or (c) voting or attempting to vote under any proxy not duly stamped; shall for every such offence be punishable with fine which may extend to five hundred rupees: Provided that, when any penalty has been paid in respect of any instrument under section 35, section 40 or section 61, the amount of such penalty shall be allowed in reduction of the fiue (if any) subsequently imposed under this section in respect of the same instrument upon the person who paid such penalty. (2) If a share-warrant is issued without being duly stamped, the company issuing the same, and also every person who, at the time when it is issued, is the managing director or secretary or other principal officer of the company, shall be punishable with fine which may extend to five hundred rupees. 63. Any person required by section 12 to cancel an adhesive stamp and failing to cancel such stamp in manner prescribed by that section, shall be punishable with fine which may extend to one hundred rupees. Penalty for failure to cancel adhesive stamp. 64. Any person who, with intent to defraud the Government,(a) executes any instrument in which all the facts and circumstances omission to Penalty for D 2 comply with |