DOI Page / Citation link:
https://doi.org/10.11588/diglit.34368#0799
A.D. 1826.]
REGULATION XII.
789
drawn, or when such vendor or distributor shall resign the office, all stamped
paper, or other article remaining- in store at the time of such removal or
resignation, and all accounts regarding the sale and distribution of stamped
paper, or the like, at any time delivered to him, together with the balance
of all money or moneys, which may have been realized by the sale and
distribution thereof up to the date of the said removal or resignation, and
which mav not have been already paid or accounted for to the collector of
stamp duty, and likewise all licenses, orders, or other documents or
writings, which the said vendor or distributor may have received from that
officer, shall be forthwith delivered over to the said collector, or to such
person or persons as he may appoint by a writing, under his hand and seal,
to take charge thereof, receiving for such part of the stamp paper or the
like as may have been furnished to him under the provisions of Section VII.
of this Regulation, the amount actually paid by him for the same as therein
directed. In case any vendor or distributor so removed or resigning shall
refuse or fail to make over the said accounts and stores, and the balance
of the accounts in cash, or any part thereof, he shall forfeit for such failure
or refusal, a sum equal to triple the amount and value of the stamps and
money which may appear, from the accounts kept at the collector's office,
to be in the possession of such vendor or distributor, together with such
daily fine, until the papers, accounts, and documents required are furnished,
as the Board or other authority aforesaid may direct.
In case of the death of any vendor or distributor, the collector
of the stamp duty shall in like manner be empowered to demand, from the
heir or person administering to the estate of the deceased, or other person
in charge of his effects, the remainder of any store of stamped paper,
vellum, parchment, or the like, in the possession of such vendor or distri-
butor at the time of his decease, together with all accounts of the sale or
distribution thereof, as well as all licenses, orders, or other documents or
writings as aforesaid, that may be forthcoming amongst the effects of the
deceased ; and in the event of any refusal on the part of the heir, admi-
nistrator, or other person in charge of the effects of the deceased, to
deliver the same, or of refusal to allow search to be made whenever
the collector of the stamp duty may demand to make search for the
said stores or accounts, such heir or administrator, or other person in
charge of the estate, shall forfeit for every such offence the sum of fifty
rupees, and shall further be subject to such daily fine, until the papers,
accounts, documents, and writings required are furnished, as the Board of
Revenue may direct.
Provided also, that it shall b6 competent to the collector,
in the cases specified in the two preceding clauses, as well as in all cases
in which a vendor or distributor may fail or delay to account for and make
good the value of any stamped paper, or the like, with which he may have
been furnished for sale on account of Government, immediately to call
upon the surety or sureties of the said vendor or distributor, to make good
the deficiency of money or paper, and on their failure to do so, to proceed
against all, or any of them, for the recovery of the amount.
All persons appointed by the Board of Revenue to be
vendors or distributors of stamps shall verify by affidavit, or affirma-
tion, their respective accounts, whenever they may be required by the
Board to do so ; and if any vendor or distributor shall refuse or neglect to
writings to be delivered
to collector.
Course to be followed
on death of vendor.
REGULATION XII.
789
drawn, or when such vendor or distributor shall resign the office, all stamped
paper, or other article remaining- in store at the time of such removal or
resignation, and all accounts regarding the sale and distribution of stamped
paper, or the like, at any time delivered to him, together with the balance
of all money or moneys, which may have been realized by the sale and
distribution thereof up to the date of the said removal or resignation, and
which mav not have been already paid or accounted for to the collector of
stamp duty, and likewise all licenses, orders, or other documents or
writings, which the said vendor or distributor may have received from that
officer, shall be forthwith delivered over to the said collector, or to such
person or persons as he may appoint by a writing, under his hand and seal,
to take charge thereof, receiving for such part of the stamp paper or the
like as may have been furnished to him under the provisions of Section VII.
of this Regulation, the amount actually paid by him for the same as therein
directed. In case any vendor or distributor so removed or resigning shall
refuse or fail to make over the said accounts and stores, and the balance
of the accounts in cash, or any part thereof, he shall forfeit for such failure
or refusal, a sum equal to triple the amount and value of the stamps and
money which may appear, from the accounts kept at the collector's office,
to be in the possession of such vendor or distributor, together with such
daily fine, until the papers, accounts, and documents required are furnished,
as the Board or other authority aforesaid may direct.
In case of the death of any vendor or distributor, the collector
of the stamp duty shall in like manner be empowered to demand, from the
heir or person administering to the estate of the deceased, or other person
in charge of his effects, the remainder of any store of stamped paper,
vellum, parchment, or the like, in the possession of such vendor or distri-
butor at the time of his decease, together with all accounts of the sale or
distribution thereof, as well as all licenses, orders, or other documents or
writings as aforesaid, that may be forthcoming amongst the effects of the
deceased ; and in the event of any refusal on the part of the heir, admi-
nistrator, or other person in charge of the effects of the deceased, to
deliver the same, or of refusal to allow search to be made whenever
the collector of the stamp duty may demand to make search for the
said stores or accounts, such heir or administrator, or other person in
charge of the estate, shall forfeit for every such offence the sum of fifty
rupees, and shall further be subject to such daily fine, until the papers,
accounts, documents, and writings required are furnished, as the Board of
Revenue may direct.
Provided also, that it shall b6 competent to the collector,
in the cases specified in the two preceding clauses, as well as in all cases
in which a vendor or distributor may fail or delay to account for and make
good the value of any stamped paper, or the like, with which he may have
been furnished for sale on account of Government, immediately to call
upon the surety or sureties of the said vendor or distributor, to make good
the deficiency of money or paper, and on their failure to do so, to proceed
against all, or any of them, for the recovery of the amount.
All persons appointed by the Board of Revenue to be
vendors or distributors of stamps shall verify by affidavit, or affirma-
tion, their respective accounts, whenever they may be required by the
Board to do so ; and if any vendor or distributor shall refuse or neglect to
writings to be delivered
to collector.
Course to be followed
on death of vendor.