Clarke, Richard [Editor]: 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)

858

REGULATION X.

[A.D. 1829.

verfence.
Holders of instru-
ments written on un-


it after thirty days,
Ave times the duty.





bearing- the signature and endorsement required by this Regulation, and
shall himself represent the circumstance to the collector or other officer in
charge of the stamp revenue of the district, such person shall, on proving
to the satisfaction of the said officer that the paper or other material in
question was purchased or obtained from a vendor, on the date specified
on the back, or in a manner prescribed or permitted as aforesaid, be
entitled to have the said paper or material duly stamped, without any fee
or charge whatsoever.
XIV. Deeds, instruments, and writings, executed on unstamped
paper, by individuals from accident, ignorance, inadvertence, error, or
from other unavoidable cause ; or deeds which may have come into the
possession of persons subsequently to execution, not executed on paper
bearing the prescribed stamp, may be impressed with the requisite stamps
on application being made to the collector or other officer in charge of
this branch of the revenue, after payment of the penalties hereinunder
stated, or such mitigated penalty in lieu thereof, as the Board or other
controlling authority may prescribe.
Abcmzoh If the deed have been executed in ignorance or through inad-
vertence, or under circumstances exonerating the party from blame or
suspicion of an attempt to evade payment of the prescribed duty, then if
brought within thirty days of the date of execution, on payment of treble
the amount of duty, or treble the difference, if on stamped paper of an
inferior denomination.
TAL'of If not brought to be stamped within the said period of thirty
davs from the date of execution, and the party be nevertheless exempt
from all suspicion of attempt to evade the payment of duty, then, provided
a period of three months have not elapsed since the-date of execution, or
if brought within six months from the date of the promulgation of this
Regulation, on payment of live times the amount, or five times the differ-
ence, if on stamped paper of an inferior denomination.
If the party be unable to satisfy the collector or the Board, or
other superior authority as aforesaid, that the execution of the deed on
paper not duly stamped, proceeded from accident, ignorance, inadvertence,
error, or other cause, exempt from suspicion of evasion, the party shall,
provided the deed be voluntarily brought within six months from the pro-
mulgation of this Regulation, or within three months from the date of
execution, be entitled to have the prescribed stamp affixed, on payment of
a penalty equal to ten times the value; and the decision of the Board or
other controlling authority aforesaid, whether declaring the paper liable or
not liable to suspicion of evasion, shall be conclusive and final.
AY/?A. Deeds and instruments executed on unstamped paper, and not
presented to be stamped within six months from the date of the promul-
gation of this Regulation, or within three months from the date of execu-
tion, shall not be entitled to the benefit of being stamped, except upon
ground shown to the satisfaction of the Board or other controlling autho-
rity aforesaid, whereby it shall be made to appear to that authority, that
by refusing to affix the stamp, the party will be subjected to great and
unmerited hardship or injustice. In every such case, when it may be deter-
mined to affix the stamp, the fine to be taken in consideration thereof shall
be discretional, but shall not be less than ten times the value of the stamp.