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STAMP ACT 1891 - SECT 12



12.(1) Subject to such regulations as the Commissioners may think fit to make,
the Commissioners may be required by any person to express their opinion with
reference to any executed instrument upon the following questions:

(a)Whether it is chargeable with any duty;

(b)With what amount of duty it is chargeable.

(2) The Commissioners may require to be furnished with an abstract of the
instrument, and also with such evidence as they may deem necessary, in order
to show to their satisfaction whether all the facts and circumstances
affecting the liability of the instrument to duty, or the amount of the duty
chargeable thereon, are fully and truly set forth therein.

(3) If the Commissioners are of opinion that the instrument is not chargeable
with any duty, it may be stamped with a particular stamp denoting that it is
not chargeable with any duty.

(4) If the Commissioners are of opinion that the instrument is chargeable with
duty, they shall assess the duty with which it is in their opinion chargeable,
and when the instrument is stamped in accordance with the assessment it may be
stamped with a particular stamp denoting that it is duly stamped.

(5) Every instrument stamped with the particular stamp denoting either that it
is not chargeable with any duty, or is duly stamped, shall be admissible in
evidence, and available for all purposes notwithstanding any objection
relating to duty.

(6) Provided as follows:

(a)An instrument upon which the duty has been assessed by the Commissioners
shall not, if it is unstamped or insufficiently stamped, be stamped otherwise
than in accordance with the assessment:

(b)Nothing in this section... shall authorise the stamping after the execution
thereof of any instrument which by law cannot be stamped after execution:

(c)A statutory declaration made for the purpose of this section shall not be
used against any person making the same in any proceeding whatever, except in
an inquiry as to the duty with which the instrument to which it relates is
chargeable; and every person by whom any such declaration is made shall, on
payment of the duty chargeable upon the instrument to which it relates, be
relieved from any fine or disability to which he may be liable by reason of
the omission to state truly in the instrument any fact or circumstance
required by this Act to be stated therein.


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© 1891 Crown Copyright

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