XIV of 1887. THE UNREPEALED GENERAL ACTS OF THE GOVERNOR GENERAL IN COUNCIL. ACT No. I OF 1899.1 [13th January, 1899.] An Act to amend the Indian Marine Act, 1887. WHEREAS it is expedient to amend the Indian Marine Act, 18872 (hereinafter referred to as "the said Act "); It is hereby enacted as follows: 1. (1) This Act may be called the Indian Marine Act (1887) Amendment Short title Act, 1899; and (2) It shall come into force at once. and commencement. of section 2, 2. In section 2, sub-section (1), clause (a), of the said Act, for the words Amendment 'the Indian Marine Service' the words 'the Royal Indian Marine Service "the Indian Marine Service" or "Her Majesty's (a), Act XIV, (herein referred to as Indian Marine Service ")' shall be substituted. 1887. of new 3. In the same section and sub-section of the said Act, for clauses (b), (c) Substitution and (d) the following clauses shall be substituted, namely :— (b) "gazetted officer" means a person who, by virtue of his letter of clauses for clauses (b), (e) and (d), section 2, sub-section (c) "warrant-officer" means a person who, by virtue of his appointment, 1 For Statement of Objects and Reasons, see Gazette of India, 1898, Pt. V, p. 345; for Proceedings in Council, see ibid, 1898, Pt. VI, p. 370, and ibid, 1899, Pt. VI, p. 3. 2 General Acts, Vol. V. B (Sec. 4.) Substitution for sub-sections (1), (2) and (3), section 53, Act XIV, 1887. (d) "petty officer" means a person who is employed in the Indian 4. (1) In section 53 of the said Act, for sub-sections (1), (2) and (3) the following sub-sections shall be substituted, namely: "58. (1) An Indian Marine Court shall consist of a president and not less than two, or more than four, other members, such members to be of rank not inferior to that of Lieutenant. (2) The president of an Indian Marine Court for the trial of a Commander shall be of rank not below that of Commander, and two at least of the other officers composing the Court shall be of rank not below that of Commander. (3) Except in the case of an Indian Marine Court convened under section 52, sub-section (2), the president of an Indian Marine Court for the trial of any person below the grade of Commander shall be of rank not below that of Commander." (2) To the said section the following sub-sections shall be added, namely: "(10) The seniority and precedence of officers serving on the same Indian Marine Court shall be governed by their seniority as shown in the latest Indian Marine List. The fact of any officer bearing a superior title by virtue of an appointment which he may for the time being be holding, shall not give him seniority or precedence over any officer serving with him on the Indian Marine Court who may be senior to him on the Indian Marine List. (11) The authority convening an Indian Marine Court shall, when praeticable, appoint a Judge Advocate to every trial, who shall be, if possible, an officer of the Judge Advocate General's Department. (12) The authority convening an Indian Marine Court shall also appoint a person as Provost-Marshal, who shall be responsible for the arrest and safe custody of the prisoner or prisoners as directed, until the decision of the con- firming authority is made known and communicated to him by the convening 5. After section 70 of the said Act the following shall be added, Addition of "70A. When an Indian Marine vessel is wrecked, lost, destroyed or captured by the enemy, it shall, for the purposes of this Act, be deemed remain an Indian Marine vessel until her crew are regularly removed into some other Indian Marine vessel or until a Court of Inquiry has been held into the cause of the wreck, loss, destruction or capture thereof." SECTIONS. 12. Cancellation of adhesive stamps. 13. Instruments stamped with impressed stamps how to be written. 14. Only one instrument to be on same stamp. 15. Instrument written contrary to section 13 or 14 deemed unstam ped. 16. Denoting duty. C.-Of the time of stamping Instruments. 17. Instruments executed in British India. 18. Instruments other than bills, cheques and notes executed out of British India. 19. Bills, cheques and notes drawn out of British India. D.-Of Valuations for Duty. 20. Conversion of amount expressed in foreign currencies. 21. Stock and marketable securities how to be valued. 22. Effect of statement of rate of exchange or average price. 23. Instruments reserving interest. 24. How transfer in consideration of debt, or subject to future payment, etc., to be charged. 25. Valuation in case of annuity, etc. 26. Stamp where value of subject-matter is indeterminate. 27. Facts affecting duty to be set forth in instrument. 28. Direction as to duty in case of certain conveyances. E-Duty by whom payable. 29. Duties by whom payable. 30. Obligation to give receipt in certain cases. CHAPTER III. ADJUDICATION AS TO STAMPS. 31. Adjudication as to proper stamp. 32. Certificate by Collector. CHAPTER IV. INSTRUMENTS NOT DULY STAMPED. 33. Examination and impounding of instruments. 34. Special provision as to unstamped receipts. 35. Instruments not duly stamped inadmissible in evidence, etc. 36. Admission of instrument where not to be questioned. 37. Admission of improperly stamped instruments. 38. Instruments impounded how dealt with. 39. Collector's power to refund penalty paid under section 38, sub-section (1). 40. Collector's power to stamp instruments impounded. SECTIONS. 41. Instruments unduly stamped by accident. 42. Endorsement of instruments on which duty has been paid under sections 35, 40 or 41. 48. Prosecution for offence against Stamp-law. 44. Persons paying duty or penalty may recover same in certain cases. 45. Power to Revenue-authority to refund penalty or excess duty in certain cases. 46. Non-liability for loss of instruments sent under section 38. 47. Power of payer to stamp bills, promissory notes and cheques received by him unstamped. 48. Recovery of duties and penalties. CHAPTER V. ALLOWANCES FOR STAMPS IN CERTAIN CASES. 49. Allowance for spoiled stamps. 50. Application for relief under section 49 when to be made. 51. Allowance in case of printed forms no longer required by corporations. 52. Allowance for misused stamps. 53. Allowance for spoiled or misused stamps how to be made. 54. Allowance for stamps not required for use. 55. Allowance on renewal of certain debentures. CHAPTER VI. REFERENCE AND REVISION. 56. Control of, and statement of case to, Chief Controlling Revenueauthority. 57. Statement of case by Chief Controlling Revenue-authority to High Court or Chief Court. 58. Power of High Court or Chief Court to call for further particulars as to case stated. 59. Procedure in disposing of case stated. 60. Statement of case by other Courts to High Court or Chief Court. 61. Revision of certain decisions of Courts regarding the sufficiency of stamps. CHAPTER VII. CRIMINAL OFFENCES AND PROCEDURE. 62. Penalty for executing, etc., instrument not duly stamped. 63. Penalty for failure to cancel adhesive stamp. 64. Penalty for omission to comply with provisions of section 27. 65. Penalty for refusal to give receipt, and for devices to evade duty on receipts. 66. Penalty for not making out policy, or making one not duly stamped. 67. Penalty for not drawing full number of bills or marine policies purporting to be in sete. |