On 19/06/2013,
you requested for the version in force on 19/06/2013
incorporating all amendments published on or before 19/06/2013.
The closest version currently available is that of 01/04/2006.
PART VIII
ALLOWANCE FOR SPOILED STAMPS
57.
—(1) Subject to the conditions specified in subsection (2) and to such rules as may be made by the Minister and to the production of such evidence by statutory declaration or otherwise as the Commissioner may require, allowance is to be made by the Commissioner for stamps spoiled in the following cases:
(a)
the stamp on any paper inadvertently and undesignedly spoiled, obliterated or by any means rendered unfit for the purpose intended, before the paper bears the signature of any person or any instrument written thereon is executed by any party;
(b)
the stamp used for any of the following instruments:
(i)
an instrument executed by any party thereto, but afterwards found to be absolutely void from the beginning;
(ii)
an instrument executed by any party thereto, but afterwards found unfit, by reason of any error or mistake therein, for the purpose originally intended;
(iii)
an instrument executed by any party thereto, which has not been made use of for any purpose whatever, and which by reason of the inability or refusal of some necessary party to sign the instrument or to complete the transaction according to the instrument is incomplete and insufficient for the purpose for which it was intended;
(iv)
an instrument executed by any party thereto, which by reason of the inability or refusal of any person to act under the instrument, or for want of registration within the time required by law, fails of the intended purpose or becomes void;
(v)
an instrument executed by any party thereto, which is inadvertently and undesignedly spoiled, and in lieu whereof another instrument made between the same parties and for the same purpose is executed and duly stamped, or which becomes useless in consequence of the transaction intended to be thereby effected being effected by some other instrument duly stamped.
[33/99]
(2) The conditions mentioned in subsection (1) are —
(a)
the application for relief is made within 6 months after the date of the stamp or in the case of an executed instrument after the date of the instrument or if it is not dated within 6 months after the execution thereof by the person by whom it was first or alone executed or within such further time as the Commissioner may prescribe in the case of any instrument sent abroad for execution or when from unavoidable circumstances any instrument for which another has been substituted cannot be produced within that period; and
(b)
in the case of an executed instrument no legal proceeding has been commenced in which the instrument could or would have been given or offered in evidence, and that the instrument is given up to be cancelled.
[38/75]
(3) In this section and section 58, “stamp” includes a stamp certificate.
[33/99]
58.
—(1) When any person has inadvertently used for an instrument liable to duty a stamp of greater value than was necessary, or has inadvertently used a stamp for an instrument not liable to any duty, the Commissioner may, on application made within 6 months after the date of the instrument, or, if it is not dated, within 6 months after the execution thereof by the person by whom it was first or alone executed, and upon the instrument, if liable to duty, being stamped with the proper duty, cancel and allow as spoiled the stamp so misused.
(2) When as a result of unavoidable circumstances an application under subsection (1) cannot be made within the period of 6 months, the Commissioner may, in his discretion, allow the application to be made within such further period as the Commissioner considers reasonable.
[4/81]
859. In any case in which allowance is made for spoiled or misused stamps, the Commissioner may give in lieu thereof other stamps of the same denomination and value, or if required, and he thinks proper, stamps of any other denomination to the same amount in value or, in his discretion, the same value in money, deducting therefrom the discount, if any, allowed on the purchase of stamps of a like description.
8 Sections 59, 60 and 61 to be repealed when section 36 of the Stamp Duties (Amendment) Act 1999 (Act 33 of 1999) is brought into operation.
(Sections 2 (a), 36 and 37 of the Stamp Duties (Amendment) Act 1999 (Act 33 of 1999) were not in operation at the time of this Revised Edition.)
960.
—(1) When any person is in possession of a stamp which has not been spoiled or rendered unfit or useless for the purpose intended, but for which he has no immediate use, the Commissioner may, if he thinks fit, repay to him the value of the stamp in money, deducting therefrom the proper discount, if any, upon his delivering up the stamp to be cancelled, and proving to his satisfaction that it was purchased by him at the office of the Commissioner, or from some person duly appointed to sell and distribute stamps, within the period of 6 months next preceding the application and with a bona fide intention to use it.
(2) In the case of impressed stamps, if the Commissioner is satisfied that the stamp was bought at his office, he may repay the value of the stamp in money without making any deduction therefrom.
9 Sections 59, 60 and 61 to be repealed when section 36 of the Stamp Duties (Amendment) Act 1999 (Act 33 of 1999) is brought into operation.
(Sections 2 (a), 36 and 37 of the Stamp Duties (Amendment) Act 1999 (Act 33 of 1999) were not in operation at the time of this Revised Edition.)