Clarke, Richard [Hrsg.]: The regulations of the government of Fort William in Bengal in force at the end of 1853 - to which are added, the acts of the government of India in force in that presidency: with lists of titles and an index (2): Regulations from 1806 to 1834 (London, 1854)

A.D. 1829.]

REGULATION X.

849

interest in such property, or relating to any agreement, contract, obligation,
engagement, or settlement intended to have effect within any province or
place as aforesaid (such deed, instrument, or writing being of a description
chargeabie with stamp duty, under the rules of this or any other Regulation),
shall be pleaded, given, or admitted in evidence, or otherwise received or
hied in any Court of Judicature or other pubiic office, within the provinces
subject to the presidency of Fort Wiiiiam, unless the paper, vellum, or other
material on which such deed, instrument, or writing may be written, shall be
stamped with the stamp prescribed for such deed, instrument, or writing in
the said schedule, and the schedule aforesaid shall be deemed and consi-
dered to be, to all intents and purposes, part of this Reguiation.
Provided, however, that no exception shall be taken to any
deed, instrument, or writing not executed on paper or other material
bearing a stamp of the specific denomination prescribed in the schedule
hereunto annexed, if such deed, instrument, or writing shall bear a stamp
or stamps of an amount exceeding that so prescribed, or if when of a date
anterior to the passing and promulgation of this Regulation, the stamp
borne by the paper or other material of the deed, instrument, or writing
corresponds with the rate of duty chargeable on the same, at the time
when such deed or writing was executed.
7'AzW. When a different stamp may be in use for Calcutta and for the
interior, no exception shall be taken to any deed, document, or writing as
bearing an undue stamp, because stamped with the Calcutta die when
intended to have effect in the interior, provided the deed or document,
and the stamp impressed thereon, be in other respects correct, and the
amount of duty indicated by the stamp correspond with that prescribed in
this Regulation.
IV. In modification of the existing rules in regard to the authentica-
tion of stamped paper, by assistants duly appointed for that purpose, it is
hereby declared and enacted, that such descriptions of paper only as may
be directed by the Governor-General in Council shall be required to bear,
in addition to the Government stamps, the authentication of signature by
an assistant to the superintendent of stamps. Every collector and vendor
of stamps shall be provided with a copy and translation of the order last
issued for regulating such authentication, that the same may be exhibited
to purchasers, and to the public at large, and no paper, parchment, or
other material shall be sold or delivered out from any store or place of
vend that may not be conformable thereto. Any vendor selling unauthen-
ticated paper of a description requiring to be authenticated, in violation of
this rule, shall, on conviction, forfeit the sum of one hundred rupees for
each offence.
V. The general superintendence of the management of the
revenue derived by Government from stamps shall be vested in such
Board, Commission, or other authority, as the Governor-General in Council
may, from time to time, appoint and direct; and it shall be competent to
the Governor-General in Council to assign the whole of the duties of
superintendence to one authority, or to divide and distribute the several
duties hereinunder prescribed to be performed, by a Board or other supe-
rior authority, amongst several officers and authorities, in such manner as
VOL. II. 5 Q




Authentication of
stamped paper to be

Collectors and ven-
dors to have copy of

General superinten-
dence to be vested in
mission as Governor-
General in Council may
direct.