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STAMP REGULATIONS 1979 - REG 19

This legislation has been repealed.

STAMP REGULATIONS 1979 - REG 19

19 .         Exercise of powers of Commissioner by subordinate officers or other persons

        (1)         The powers conferred on the Commissioner by the Act — 

            (a)         in respect of spoiled stamps within the meaning of section 15 may be exercised from time to time, in relation to stamps affixed to or impressed on instruments which are — 

                  (i)         cheques, by the manager of any financial institution to which authority has been granted under section 52; and

                  (ii)         policies of insurance, by any person, or, in the case of a person which is a body corporate, the manager of that person, which person is an approved person for the purposes of section 95A;

            (b)         to remit any fine charged under section 20, to assess duty, to reassess duty, to create a memorandum under section 31A(1), to stamp instruments and to cancel adhesive stamps may be exercised from time to time by the person holding the office of Assistant Commissioner or by an officer of the State Revenue Department;

            (c)         to remit any fine charged under section 20 may be exercised from time to time in approved cases by any person referred to in regulation 3;

            (d)         to make refunds in cash in respect of spoiled stamps relating to licences and transfers as defined in section 76B to applicants under section 15 and to take action for the recovery of unpaid duty, fines and penalties may be exercised from time to time by the Traffic Board established under the Road Traffic Act 1974 ;

            (e)         to take action for the recovery of unpaid duty, fines and penalties in respect of licences and transfers as defined in section 76B may be exercised from time to time by a local authority which is a licensing authority;

            (ea)         to refund under section 15A all of the ad valorem duty paid on an instrument that is cancelled, may be exercised in relation to motor vehicle licences and the transfer of motor vehicle licences by the licensing authority to which an application for a licence or transfer is made;

            (f)         to be satisfied that a person is an entitled person, and to assess duty, under section 75AE may be exercised by any person referred to in regulation 3 or a permitted person, but only in respect of the class of instrument for which he has received permission under section 112V(3);

            (g)         to assess eligibility for, and (where appropriate) to allow, a rebate under section 75AG may be exercised by any person referred to in regulation 3 or a permitted person, but only in respect of the class of instrument for which he has received permission under section 112V(3);

            (h)         to assess eligibility for, and (where appropriate) to allow, an exemption under section 75C may be exercised by any person referred to in regulation 3 or a permitted person, but only in respect of the class of instrument for which he has received permission under section 112V(3).

        (2)         The manager of a financial institution referred to in subparagraph (i), or the person or manager, as the case requires, referred to in subsection (1)(a)(ii) — 

            (a)         may destroy the cheques or policies of insurance, as the case requires, delivered to him in accordance with section 15(2); and

            (b)         shall, if he destroys the cheques or policies of insurance referred to in paragraph (a), furnish in writing to the Commissioner a certificate stating that he has done so and give in that certificate details sufficient to identify the cheques or policies of insurance so destroyed.

        (3)         In subregulation (1) "permitted person" means a person who has received permission under section 112V to pay duty on instruments of conveyance or transfer of property by way of return.

        [Regulation 19 amended in Gazette 2 Feb 1982 p. 408; 12 Feb 1988 p. 402; 7 Dec 1990 p. 6054-5; 23 Aug 1991 p. 4426; 18 Nov 1994 p. 5876-7; 15 Dec 1995 p. 6126; 10 Nov 1998 p. 6158-9; 12 Apr 2001 p. 2105.]