Section 98 of Stamp Duty Act CAP 480: Allowance for spoiled stamps

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, allowance shall be made by a collector for stamps spoiled in the following cases—
(a) the stamp on any material inadvertently and undesignedly spoiled, obliterated or by any means rendered unfit for the purpose intended, before the material bears the signature of any person or any instrument written thereon is executed by any party;
(b) any adhesive stamp which has been inadvertently and undesignedly spoiled or rendered unfit for use and has not in the opinion of the collector been affixed to any material;
(c) any adhesive stamp representing a fee capable of being collected by means of that stamp which has been affixed to material;
(d) the stamp on any bill of exchange signed by or on behalf of the drawer which has not been accepted or made use of in any manner whatever or delivered out of his hands for any purpose other than by way of tender for acceptance;
(e) the stamp on a promissory note signed by or on behalf of the maker which has not been made use of in any manner whatever or delivered out of his hands;
(f) the stamp on a bill of exchange or promissory note which from any omission or error has been spoiled or rendered useless, although, being a bill of exchange, it may have been accepted or endorsed or, being a promissory note, it may have been delivered to the payee, provided that another completed and duly stamped bill of exchange or promissory note is produced identical in every particular, except in the correction of the error or omission, with the spoiled bill or note;
(g) the stamp used for an instrument executed by any party thereto—
(i) but afterwards found to be absolutely void from the beginning;
(ii) but afterwards found unfit, by reason of any error or mistake therein, for the purpose originally intended;
(iii) 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 it or to complete the transaction according to the instrument, is incomplete and insufficient for the purpose for which it was intended;
(iv) which by reason of the refusal of any person to act under it, or for want of enrolment or registration within the time required by law, fails of its intended purpose or becomes void;
(v) 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.

More Sections

Section 99 - Conditions upon which applications under section 98 shall be granted

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...

Section 100 - Allowance for misused stamps

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...

Section 101 - Allowance for spoiled or misused stamps, how to be made

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...

Section 102 - Allowance for stamps not required for use

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...

Section 103 - As to discontinuance of dies

(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...

Section 104 - Conditions and agreements as to duty void

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,...

Section 105 - Compounding duty on cheques

(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...

Section 106 - Power to exempt instruments

(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...

Section 107 - Registers, books, etc., to be open to inspection

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...

Section 108 - Penalty for enrolling, etc., instrument not duly stamped

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...

Section 109 - Responsibility for loss of or damage to instrument

(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...

Section 110 - Collector may administer oaths

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

Section 111 - Penalty for not drawing full number of bills or marine policies purporting to be in sets

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...

Section 112 - Penalty for postdating bills and for other devices to defraud the revenue

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...

Section 113 - Penalty for frauds in relation to stamp duties

(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...

Section 114 - Liability in the case of corporate bodies and firms

(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...

Section 115 - Search

(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,...

Section 116 - Power to reward informers

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...

Section 117 - Exemptions from stamp duty

(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...

Section 118 - Expenses

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.

Section 119 - Regulations

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...

Section 119A - Power to amend Schedule

(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,...

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