Section 92 of Stamp Duty Act CAP 480: Penalty for issuing share warrant not duly stamped

For the purposes of this Act, "stock certificate to bearer" includes a stock certificate to bearer issued after the commencement of this Act under the Companies Act (Cap. 486) or any other written law...

(1) Where the holder of a stock certificate to bearer or an instrument to bearer chargeable as a stock certificate to bearer has been entered on the register of a local authority, or any corporation...

(1) If in connexion with a scheme for the reconstruction of a company or companies or the amalgamation of any companies it is shown to the satisfaction of a collector that there exist the following...

(1) Stamp duty under the heading Conveyance or Transfer on sale in the Schedule shall not be chargeable on an instrument to which this section applies. (2) No instrument to which this section applies...

(1) This section applies only to real estate investments trusts authorized under the Capital Markets Act (Cap. 485A), in respect of which it is shown to the collector — (a) that the effect thereof is...

(1) A Sukuk arrangement shall be exempt from stamp duty where the arrangement requires the transfer of title in an asset if— (a) at the beginning of the arrangement, the title shall be transferred...

Notwithstanding anything contained in this Act, no rules of a building society registered under the Building Societies Act (Cap. 489) (hereinafter referred to as a building society), nor any copy...

Subject to the provisions of section 99, and of any regulations made under this Act, and to the production of such evidence by statutory declaration or otherwise as the collector may require,...

No application for relief under section 98 shall be granted— (a) unless the application is made within ninety days after the stamp has been spoiled or become useless or, in the case of an executed...

Where a person has inadvertently used for an instrument liable to duty a stamp of sufficient amount but of improper description, or a stamp of greater value than was necessary, or has inadvertently...

In any case in which allowance is made for spoiled or misused stamps, the collector may give in lieu thereof— (a) other stamps of the same description and value; or (b) if required, and he thinks...

Where a person is possessed of a stamp or stamps which have not been spoiled or rendered unfit or useless for the purpose intended, but for which he has no immediate use, a collector shall repay to...

(1) Whenever the Senior Collector of Stamp Duties determines to discontinue the use of any die and provides a new die to be used in lieu thereof and gives public notice thereof in the Gazette, then...

Any condition of sale framed with the view to precluding objection or requisition upon the ground of absence or insufficiency of stamp upon any instrument executed after the commencement of this Act,...

(1) The Senior Collector of Stamp Duties may enter into an agreement with any banker for the composition of the stamp duty on unstamped cheques on the following conditions— (a) that the cheques shall...

(1) The Cabinet Secretary may on the recommendation of the Cabinet Secretary for the time being responsible for matters relating to land, by notice in the Gazette, direct that any instrument or any...

Any officer or servant of a public body having in his custody any registers, books, records, papers, documents or proceedings, the inspection whereof may tend to secure any duty, or to prove or lead...

If any person, whose office it is to enrol, register or enter in or upon any rolls, books or records any instrument chargeable with duty, enrols, registers or enters any such instrument not being duly...

(1) If any instrument sent to a collector under subsection (3) of section 19 is lost, destroyed or damaged during transmission, the person sending it shall not be liable for the loss, destruction or...

A Collector may administer any oath or affirmation which may be necessary for the purposes of this Act.

Any person drawing or executing a bill of exchange or a policy of marine insurance purporting to be drawn or executed in a set of two or more and not at the same time drawing or executing, on paper...

Any person who - (a) with intent to defraud the Government of duty, draws, makes or issues a bill of exchange or promissory note, bearing a date subsequent to that on which the bill or note is...

(1) Any person who practises or is concerned in any fraudulent act, contrivance or device, not specially provided for by any written law, with intent to defraud the Government of any stamp duty or...

(1) Where any obligation or liability is under the provisions of this Act imposed upon a corporate body and the obligation or liability is not discharged, every director, manager, secretary and other...

(1) If it appears to a magistrate upon the oath of any person that there is reason to believe that there are or may be upon or in the possession or under the control of any person, or on any premises,...

The Senior Collector of Stamp Duties may reward any person who informs a collector of an offence under this Act or assists in the recovery of any fine or penalty, but a reward exceeding ten thousand...

(1) There shall be exempt from stamp duty under this Act— (a) an instrument executed by or on behalf of or in favour of the Government in any case in which, but for this exemption, the Government...

There shall be defrayed out of moneys provided by Parliament administrative expenses incurred by the Cabinet Secretary or by any other Cabinet Secretary under this Act.

The Cabinet Secretary may make regulations as may appear to him to be necessary or expedient for the proper carrying out of the intent and provisions of this Act, and, without prejudice to the...

(1) The Cabinet Secretary may, by order published in the Gazette, amend the Schedule. (2) Every order made under this section shall be laid before the National Assembly without unreasonable delay,...