(a) The stamp on any paper inadvertently and undesignedly spoiled, obliterated or by any means rendered unfit for the purpose intended, before any instrument written thereon is executed by any person: (b) The stamp used or intended to be used for any bill of exchange, cheque or promissory note, signed by or on behalf of the drawer or intended drawer, but not delivered out of his hands to the payee or intended payee, or any person on his behalf, or deposited with any person as a security for the payment of money, or in any way negotiated, issued or put in circulation, or made use of in any other manner, and which, being a bill of exchange or cheque, has not been accepted by the drawee, and provided that the paper on which any such stamp is impressed does not bear any signature intended as or for the acceptance of any bill of exchange or cheque to be afterwards written thereon: (c) The stamp used or intended to be used for any bill of exchange, cheque or promissory note signed by, or on behalf of, the drawer thereof, but which from any omission or error has been spoiled or rendered useless, although the same, being a bill of exchange or cheque, may have been presented for acceptance or accepted or endorsed, or, being a promissory note, may have been delivered to the payee; provided that another completed and duly stamped bill of exchange, cheque or promissory note is produced identical in every particular, except in the correction of such omission or error as aforesaid, with the spoiled bill, cheque or note: (d) The stamp used for any of the following instruments, that is to say (1) an instrument executed by any party thereto, but afterwards found by a competent Court to be absolutely void in law from the beginning: (2) an instrument executed by any person, but afterwards found unfit, by reason of any error or mistake therein for the purpose originally intended: (3) an instrument executed by any party thereto, but which, by reason of the death of any person, by whom it is necessary that it should be executed, without having executed the same, or of the refusal of any such person to execute the same, or to advance any money intended to be thereby secured, cannot be completed so as to effect the intended transaction in the form proposed. (4) an instrument executed by any party thereto which, for want of the execution thereof by some material party, and his Allowance stamps. inability or refusal to sign the same, is in fact incomplete and insufficient for the purpose for which it was intended. (5) an instrument executed by any party thereto which, by reason of the refusal of any person to act under the same, or by the refusal or non-acceptance of any office thereby granted, totally fails of the intended purpose: (6) an instrument executed by any party thereto which becomes useless in consequence of the transaction intended to be thereby effected being effected by some other instrument duly stamped: (7) an instrument executed by any party thereto which is inadvertently and undesignedly spoiled, and in lieu whereof another instrument made between the same parties and for the same purpose is executed and duly stamped: Provided that, in the case of an executed instrument (a) such instrument is given up to be cancelled: (b) the application for relief is 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, except where from unavoidable circumstances any instrument for which another instrument has been substituted cannot be given up to be cancelled within the aforesaid period, and in that case within six months after the date or execution of the substituted instrument, and except where the spoiled instrument has been sent out of British India, and in that case within six months after it has been received back in British India : Provided also that, in the case of stamped paper not having any executed instrument written thereon, the application for relief is made within six months after the stamp has been spoiled as aforesaid1. 52. When any person has inadvertently used, for an instrument for misused chargeable with duty, a stamp of a description other than that prescribed for 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 when any stamp used for an instrument has been inadvertently rendered useless under section 14 owing to such instrument having been written in contravention of the provisions of section 12, the Collector may, on application made within six months after the date of the instrument or, if it is not date, within six months after the execution thereof by the person by which it was first or alone executed, and upon the instrument, if 1 From 33 & 34 Vic. c. 98, sec. 14. chargeable with duty, being restamped with the proper duty, cancel and allow as spoiled the stamp so misused or rendered useless1. under secs. 53. In any case in which allowance is made for spoiled or Allowance misused stamps, the Collector may give in lieu thereof (a) other 51 and 52 stamps of the same description and value, or, (b) if required, and how made. 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 2. use. 54. When any person is possessed of a stamp which has not Allowance for stamps been spoiled or rendered unfit or useless for the purpose intended, for stan but for which he has no immediate use, the Collector shall repay quired for to such person the value of such stamp in money, deducting one anna for each rupee or portion of a rupee, upon such person delivering up the saine to be cancelled, and proving to the Collector's satisfaction that it was purchased by such person with a bond fide intention to use it, and that he has paid the full price thereof, and that it was so purchased within the period of six months next preceding the date on which it is so delivered". CHAPTER VII. SUPPLEMENTAL PROVISIONS. 55. The Local Government, subject to the control of the Gover- Power to nor General in Council, may make rules consistent herewith for make rules relating to regulating the supply and sale of stamps and stamped papers, the sale of persons by whom alone such sale is to be conducted, and the duties stamps. and remuneration of such persons *. 5 56. The Governor General in Council may make rules con- Power to sistent herewith to carry out generally the purposes of this make rules Act . 1 33 & 34 Vic. c. 98, sec. 15. 2 Ibid. sec. 16. 3 Ibid. sec. 17. See sec. 68, infra, for the punishment of disobedience to the rules under this section, which have been made by the Local Governments of Bengal (25 April, 1881, and 18 Dec., 1883), Madras (24 July, 1883), Bombay (13 Sept. 1881), N. W. Provinces and Oudh (22 Sept. 1882), the Panjáb VOL. II. 3 z (4 July, 1885, and 2d June, 1881), 5 8 Mad. 532, and see 5 Bom. 197: See Notification No. 1288, 3d generally to carry out Act. Powers exercise able from time to time. Publica tion of rules. Obligation 57. All powers to make appointments, rules and orders conferred by this Act may be exercised from time to time as occasion requires. All rules made under this Act, other than rules made under section 55, shall be published in the Gazette of India, and all rules made under section 55 shall be published in the local Gazette1. All rules published as required by this section shall, upon such publication, have the force of law. 58. Any person receiving any money exceeding twenty rupees to give in amount, or any bill of exchange, cheque or promissory note for stamped receipt. an amount exceeding twenty rupees, or receiving in satisfaction of a debt any 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 Saving as to courtfees. Act to be indexed and sold same. 59. Nothing herein contained shall be deemed to affect the duties chargeable under any enactment for the time being in force relating to court-fees. 60. Every Local Government shall cause this Act to be carefully translated, translated into the principal vernacular languages of the territories administered by it. A full alphabetical index shall be added to every such translation, and the translation and index shall be printed and sold to the public at a price not exceeding four annas per copy. cheaply. Executing etc. instrument CHAPTER VIII. 2 61. Any person drawing, making, issuing, endorsing or transferring, or signing otherwise than as a witness, or presenting for acceptance or payment, or accepting, paying or receiving payment stamped. of, or in any manner negotiating, any bill of exchange, cheque or promissory note without the same being duly stamped, not duly 1 See Fort St. George Gazette, 7 Aug. 1883, Part I, p. 490: Bombay Government Gazette, 15 Sept. 1881, Part I, pp. 505-507; 18 Jan. 1883, Part I, p. 60: Calcutta Gazette, Part I, 27 April, 1881, pp. 462, 463: 10 Aug. 1881, p. 783; 19 April 1882, p. 362: Panjab Gazette, 11 Feb. 1881, p. 92; Central Provinces Gazette, 9 Aug. 1882, Part II, p. 149; British Burma Gazette, 22 Nov. 1880, Part II, p. 412. 2 For other offences relating to stamps, etc., see the Penal Code, secs. 255-263, supra vol. I, pp. 190192. 71. 3i.e. executing as acceptor, 7 Mad. 1 any person executing or signing otherwise than as a witness any other instrument chargeable with duty 2 without the same being duly stamped, and any person voting or attemping to vote under any proxy not duly stamped, shall for every such offence be punished with fine which may extend to five hundred rupees 3: Provided that, when any penalty has been paid in respect of any instrument under section 34, section 37 or section 50, the amount of such penalty shall be allowed in reduction of the fine (if any) subsequently imposed under this section in respect of the same instrument upon the person who paid such penalty. adhesive 62. Any person required by section 11 to cancel an adhesive Failure stamp and failing to cancel such stamp in manner prescribed by to cancel that section, shall be punished with fine which may extend to one stamp. hundred rupees*. 63. Any person who, with intent to defraud the Government of Omission to comply any duty, with pro(a) executes any instrument in which all the facts and circum- visions of stances required by section 27 to be set forth in such instrument sec. 27. are not fully and truly set forth, or (b) being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all such facts and circumstances, shall be punished with fine which may extend to five thousand rupees 5. As to drafting or engrossing documents, see 3 Mad. H. C. Rul. xxvii; 1 Bom. H. C. 37. The writing of a document under instructions is not executing it, even though the writer notes the fact with his signa ture. 2 This seems to include all instruments (other than bills, cheques and notes) chargeable with stampduty of any amount. But the proviso to sec. 41 would appear to restrict clause 2 of sec. 61 to instruments (other than bills etc.) chargeable with duty of one anna only. As to letters acknowledging receipt of more than rs. 20 in payment of a debt, see 8 Mad. 11. 3 That intention to evade payment is not an essential ingredient in the offences described in the 4 33 & 34 Vic. c. 97, sec. 24. |