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This legislation has been repealed.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.]