DOI Page / Citation link:
https://doi.org/10.11588/diglit.34368#0800
"90
REGULATION XII.
[A.D. 1820.
Also soiled orspoiled
stamps.
verify his accounts within such reasonable time as he shall be called upon
so to do by the said Board, or any member thereof he shall for every
offence forfeit the sum of five hundred rupees.
X. AY?'.sA Should it so happen that any parcel of papers, parchments,
vellums, or the like, or any single sheet, or piece thereof that may have
been duly stamped, and obtained from a licensed vendor of the stamps
direct, or from the Stamp Office, under the rule contained in Section VII.
of this Regulation, shall have been destroyed by fire or other accident, it
shall be competent to the Board of Revenue, or other authority exercising
the powers of that Board, upon its being proved to the satisfaction of that
authority that the said stamps were duly received, and subsequently were
destroyed by accident, after the manner asserted, to cause their secretary
to grant to the owner of the paper, or other material destroyed, a certi-
ficate under his signature, and the seal of the Board, specifying the number
and value of the stamps so destroyed ; and the said owner shall, upon
carrying the said certificate to the Stamp Office, together with such quan-
tity of paper, vellum, or the like, as may be sufficient for the purpose, be
entitled, without any fee, charge, or duty whatsoever, to have the paper,
vellum, parchment, or the like, so carried to the Stamp Office, stamped or
marked for such duties as may be specified in the said certificate ; and the
superintendent of stamps is hereby enjoined to cause the same to be
stamped and delivered in the same manner as if the paper or other material
were accompanied with a certificate of the duty having been paid under
the hand and seal of the collector of the stamp duty; provided, however,
that a separate account shall be kept of all stamps impressed, or affixed by
warrant of such certificate.
XdccuaA In like manner, in case any stamped paper, parchment, vellum,
or the like, after having been obtained in the regular manner, shall have
become soiled, spoiled, or unfit for use, either by consequence of any acci-
dent happening to the same, or because of error in the drawing up or
copying of any instrument thereupon, which being discovered before such
instrument may be finally signed and executed, shall render the writing of
no avail; or in which, by reason of the death, or refusal of the party or
parties, whose signature may be necessary to effect the transaction intended
by such writing, it should be incomplete and of no avail; or in which, by
the refusal of any office or trust that may be granted by such instrument,
it shall fail of the purpose intended; or in the case of promissory notes,
bills of exchange, or the like, if by non-delivery to the payee, or person act-
ing on his behalf, or other cause, they shall never be brought to use: in
all such cases, it shall be competent to the Board of Revenue, or other
authority exercising the powers of that Board, upon delivery being made
of the stamped paper, parchment, vellum, or the like, so soiled or spoiled,
to cause certificate to be granted after the manner provided, in order
that the owner of the article or articles so soiled or spoiled, may have
the like, or equivalent stamps, impressed upon other materials to be fur-
nished by him for that purpose. But this rule shall not extend to bills of
exchange drawn in sets, of which any one of the set may have been deli-
vered to the pavee.
7AAA Provided, however, that no such certificate shall be granted by
authority of the Board of Revenue, except the total value of stamps proved
REGULATION XII.
[A.D. 1820.
Also soiled orspoiled
stamps.
verify his accounts within such reasonable time as he shall be called upon
so to do by the said Board, or any member thereof he shall for every
offence forfeit the sum of five hundred rupees.
X. AY?'.sA Should it so happen that any parcel of papers, parchments,
vellums, or the like, or any single sheet, or piece thereof that may have
been duly stamped, and obtained from a licensed vendor of the stamps
direct, or from the Stamp Office, under the rule contained in Section VII.
of this Regulation, shall have been destroyed by fire or other accident, it
shall be competent to the Board of Revenue, or other authority exercising
the powers of that Board, upon its being proved to the satisfaction of that
authority that the said stamps were duly received, and subsequently were
destroyed by accident, after the manner asserted, to cause their secretary
to grant to the owner of the paper, or other material destroyed, a certi-
ficate under his signature, and the seal of the Board, specifying the number
and value of the stamps so destroyed ; and the said owner shall, upon
carrying the said certificate to the Stamp Office, together with such quan-
tity of paper, vellum, or the like, as may be sufficient for the purpose, be
entitled, without any fee, charge, or duty whatsoever, to have the paper,
vellum, parchment, or the like, so carried to the Stamp Office, stamped or
marked for such duties as may be specified in the said certificate ; and the
superintendent of stamps is hereby enjoined to cause the same to be
stamped and delivered in the same manner as if the paper or other material
were accompanied with a certificate of the duty having been paid under
the hand and seal of the collector of the stamp duty; provided, however,
that a separate account shall be kept of all stamps impressed, or affixed by
warrant of such certificate.
XdccuaA In like manner, in case any stamped paper, parchment, vellum,
or the like, after having been obtained in the regular manner, shall have
become soiled, spoiled, or unfit for use, either by consequence of any acci-
dent happening to the same, or because of error in the drawing up or
copying of any instrument thereupon, which being discovered before such
instrument may be finally signed and executed, shall render the writing of
no avail; or in which, by reason of the death, or refusal of the party or
parties, whose signature may be necessary to effect the transaction intended
by such writing, it should be incomplete and of no avail; or in which, by
the refusal of any office or trust that may be granted by such instrument,
it shall fail of the purpose intended; or in the case of promissory notes,
bills of exchange, or the like, if by non-delivery to the payee, or person act-
ing on his behalf, or other cause, they shall never be brought to use: in
all such cases, it shall be competent to the Board of Revenue, or other
authority exercising the powers of that Board, upon delivery being made
of the stamped paper, parchment, vellum, or the like, so soiled or spoiled,
to cause certificate to be granted after the manner provided, in order
that the owner of the article or articles so soiled or spoiled, may have
the like, or equivalent stamps, impressed upon other materials to be fur-
nished by him for that purpose. But this rule shall not extend to bills of
exchange drawn in sets, of which any one of the set may have been deli-
vered to the pavee.
7AAA Provided, however, that no such certificate shall be granted by
authority of the Board of Revenue, except the total value of stamps proved