STAMP ACT 1891 - SECT 13 Persons dissatisfied may appeal.

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STAMP ACT 1891 - SECT 13

Persons dissatisfied may appeal.

13.(1) Any person who is dissatisfied with the assessment of the Commissioners
may, within twenty-one days after the date of the assessment, and on payment
of duty in conformity therewith, appeal against the assessment to the High
Court of the part of the United Kingdom in which the case has arisen, and may
for that purpose require the Commissioners to state and sign a case, setting
forth the question upon which their opinion was required, and the assessment
made by them.

(2) The Commissioners shall thereupon state and sign a case and deliver the
same to the person by whom it is required, and the case may, within seven days
thereafter, be set down by him for hearing.

(3) Upon the hearing of the case the court shall determine the question
submitted, and, if the instrument in question is in the opinion of the court
chargeable with any duty, shall assess the duty with which it is chargeable.

(4) If it is decided by the court that the assessment of the Commissioners is
erroneous, any excess of duty which may have been paid in conformity with the
erroneous assessment, together with any fine or penalty which may have been
paid in consequence thereof, shall be ordered by the court to be repaid to the
appellant,....

Subs.(5) rep. by 1947 c.44 s.39 sch.2; SI 1949/1836 (I. p.1261)

Terms upon which instruments not duly stamped may be received in evidence.

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Northern Irish Legislation

STAMP ACT 1891 - SECT 13