A.D. 1820.]

REGULATION XII.

787

times have their respective licenses, together with a copy of the schedule
annexed to this Regulation, duly authenticated by the official signature of
the collector of stamps, stuck up in a conspicuous place within the shop or
building in which they may sell the stamps, and shall further hang up on
the outer door of such shop or other building such notification of their
being licensed as the Board of Revenue may direct. Any neglect or failure
to observe the above rule will subject the party offending to a fine of
rupees fifty.
AY/%. All persons as aforesaid shall keep such accounts of the paper
received and delivered by them as the Board of Revenue may direct, and
shall furnish the collector with such copies or extracts of those accounts,
and at such periods, as he may from time to time require. The said persons
shall regularly pay to the collector all money or moneys received by them
on the sale of stamps intrusted to them on the account of Government, at
such periods as the said officer may appoint, and shall likewise, at all times
when required, permit the collector, or other person duly authorized by him,
to inspect the accounts kept by them, and to examine the store of stamped
paper, or the like, which they may have in their possession.
NG%. Any vendor or distributor failing to produce before the collector
of the stamp duty any of the accounts required by the Board of Revenue
to be kept by him, after requisition made in writing by that officer, and
failing to account for such omission to the satisfaction of the Board of
Revenue, or other authority exercising the powers of that Board, shall
forfeit the sum of fifty rupees, and shall further pay such daily fine for
every day beyond the day fixed in such requisition for the production
thereof, until the day when the accounts may be produced, as the Board
of Revenue may direct. Any vendor or distributor refusing to permit the
collector of stamps, or other person duly authorized by a writing under the
seal and signature of that officer, to inspect the said accounts and examine
the store of stamped paper at the time in the custody of such vendor or
distributor, immediately upon demand, shall forfeit for every such refusal
the sum of one hundred rupees, and shall further be subject to such
daily fine, until he complies with the collector s requisition, as the Board
of Revenue may direct.
No vendor or distributor of stamps shall deliver any stamped
paper or the like without having previously received the full amount of
the duty denominated by the stamp thereunto affixed ; save and except in
cases in which he may be otherwise specially permitted or directed by the
collector or Board of Revenue.
Any vendor or distributor who may, without authority, permis-
sion, or direction in writing, from the collector or Board of Revenue, sell,
give out, or deliver stamped paper, vellum, parchment, or the like,
without having received the entire amount of duty denominated by the
stamp affixed thereto, shall forfeit for each and every piece of paper,
or other material aforesaid so given out or delivered by him, the sum of
fifty rupees, besides being held responsible for the amount which should
have been taken, in case of its not being afterwards recovered. Any
person taking or receiving stamped paper from any such vendor, with-
out having paid the entire amount of duty as aforesaid, shall forfeit the
like sum of fifty rupees for each and every piece of paper, &c. received or
taken by him.
5 H 2

of stamp duties to be
stuck up in vendors'
shops.

by vendors, and pro-
duced to collector when
required.


Vendors to realize
duty before delivering

Penalty for delivery
of stamps without re-