DOI Page / Citation link:
https://doi.org/10.11588/diglit.34368#0864
854
REGULATION X.
[A.D. 1829.
writings,tobe deliver-
ed to collector.
Course to be followed
on death of vendor for
demand of store from
his representatives.
Penalty for refusal of
representatives to de-
Cases in which secu-
rities may be called
on.
lit 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
removal or resignation, and which may not have been already paid or
accounted for to the collector or other similar officer, and likewise all
licenses, orders, or other documents or writings which the said vendor 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 any part of
the stamped paper that may have been furnished to him for cash under
the provisions of this or any other Regulation, the amount actually paid
by him for the same as therein directed. In case any vendor 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,
on conviction, 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, or which ought to be in the
possession of such vendor, together with a daily fine, not exceeding the
sum of fifty rupees, until the papers, accounts, and documents required
are furnished.
In case of the death of any vendor of stamps, the collector,
or other officer vested with similar powers to a collector, shall in like
manner demand from the heir or person administering* to or in possession
of the estate of the deceased, or from any person in charge of his effects,
the remainder of any store of stamped paper, vellum, parchment, or other
material on which the stamp is impressed, that may be due from such
vendor 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,
administrator, or other person in charge of the effects of the deceased to
deliver the same, a due official receipt being tendered for the same, or of
refusal to allow search to be made whenever the collector or other similar
officer may demand to make search for the said stores, writings, or accounts
amongst the effects of the deceased, such heir or administrator, or other
person in charge of the estate or effects, shall forfeit for every such offence,
on conviction, the sum of one hundred rupees, and shall further be subject
to a daily fine, not exceeding fifty rupees, until the papers, accounts, docu-
ments, and writings required are furnished, or search allowed to be made
as required.
Provided also that it shall be competent to the collector in
all cases in which a vendor may fail or delay to account for and make
good the value of any stamped paper, vellum, parchment, or other mate-
rial, having a stamp impressed thereon, 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, to make good the balance
of money or paper standing against the vendor, and on his or their faiiure
to do so, to proceed against all or any of them for the recovery of the
amount by the process in use for recovery of arrears of revenue due by a
sudder farmer.
REGULATION X.
[A.D. 1829.
writings,tobe deliver-
ed to collector.
Course to be followed
on death of vendor for
demand of store from
his representatives.
Penalty for refusal of
representatives to de-
Cases in which secu-
rities may be called
on.
lit 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
removal or resignation, and which may not have been already paid or
accounted for to the collector or other similar officer, and likewise all
licenses, orders, or other documents or writings which the said vendor 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 any part of
the stamped paper that may have been furnished to him for cash under
the provisions of this or any other Regulation, the amount actually paid
by him for the same as therein directed. In case any vendor 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,
on conviction, 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, or which ought to be in the
possession of such vendor, together with a daily fine, not exceeding the
sum of fifty rupees, until the papers, accounts, and documents required
are furnished.
In case of the death of any vendor of stamps, the collector,
or other officer vested with similar powers to a collector, shall in like
manner demand from the heir or person administering* to or in possession
of the estate of the deceased, or from any person in charge of his effects,
the remainder of any store of stamped paper, vellum, parchment, or other
material on which the stamp is impressed, that may be due from such
vendor 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,
administrator, or other person in charge of the effects of the deceased to
deliver the same, a due official receipt being tendered for the same, or of
refusal to allow search to be made whenever the collector or other similar
officer may demand to make search for the said stores, writings, or accounts
amongst the effects of the deceased, such heir or administrator, or other
person in charge of the estate or effects, shall forfeit for every such offence,
on conviction, the sum of one hundred rupees, and shall further be subject
to a daily fine, not exceeding fifty rupees, until the papers, accounts, docu-
ments, and writings required are furnished, or search allowed to be made
as required.
Provided also that it shall be competent to the collector in
all cases in which a vendor may fail or delay to account for and make
good the value of any stamped paper, vellum, parchment, or other mate-
rial, having a stamp impressed thereon, 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, to make good the balance
of money or paper standing against the vendor, and on his or their faiiure
to do so, to proceed against all or any of them for the recovery of the
amount by the process in use for recovery of arrears of revenue due by a
sudder farmer.