L.R.O. 1/2012
LAWS OF GUYANA
STAMP DUTIES (MANAGEMENT) ACT
CHAPTER 80:03
Act
4 of 1888
Amended by
35 of 1932 21 of 1935
4 of 1972 36 of 1974
13 of 1976 20 of 1978

1 – 29 ... 1/2012
(inclusive) by L.R.O.
Pages Authorised
Current Authorised Pages
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Note
on
Subsidiary Legislation








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CHAPTER 80:03
STAMP DUTIES (MANAGEMENT) ACT
SECTION
ARRANGEMENT OF SECTIONS
1. Short title.
2. Interpretation.
MANAGEMENT OF DUTIES AND GENERAL REGULATIONS
3. The Commissioners.
4. Administration of oaths.
5. (1) Stamps and dies.
(2) Custody of stamps and dies.
6. Discontinuance of dies.
7. Character of stamps to be used.
8. Making up duties.
9. Spoiled stamps.
REGULATIONS FOR VENDORS OF STAMPS
10. Supply of stamps for duties.
11. Licence to deal in stamps.
12. Contents and effect of licence.
13. Discount on purchase of stamps.
14. Notification of licence.
15. Unauthorised person holding himself out as dealer in stamps.
16. Death or insolvency of licensed dealer.
17. Hawking stamps.
18. Unauthorised dealing in stamps.
STAMP OF INSTRUMENTS
19. Denoting stamp.
20. Stamping duplicate or counterpart.
21. General direction as to the cancellation of adhesive stamps.

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SECTION
22. Cancellation by public officer.
23. Stamping of bill exchange, drawn in Guyana.
24. Stamping of bill of exchange, drawn out of Guyana.
25. Presumption as to place of drawing.
26. Stamping bill drawn in set.
27. Stamping receipt.
28. Stamping in other cases.
28A. Composition of duty on bills of exchange.
STAMPING OF INSTRUMENTS AFTER EXECUTION
29. Stamping unstamped instrument, under penalty.
30. Inadmissibility in evidence of unstamped instrument.
31. (1) When unstamped or insufficiently stamped instrument may be
received in evidence.
(2) Accounting by officer of the court for duties and penalties.
(4) Subsequent stamping of instrument by the commissioners.
(5) Judge’s decision final.
32. Exception as to criminal proceedings.
33. Invalidity of instrument stamped otherwise than as provided.
ASSESSMENT OF DUTY BY COMMISSIONERS AND APPEAL
THEREFROM
34. Assessment of duty by commissioners.
35. Appeal from commissioners’ assessment.
OFFENCES
36. Neglect to stamp instrument.
37. Making instrument without proper stamp.
38. Dealing with bill not duly stamped.
39. Evading duty on receipt.
40. Removing adhesive stamp from instrument.
41. Defacement of adhesive stamp.
42. Fraudulent acts in relation to dies or stamps.
43. Proceedings for detection of forged stamps and dies.
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SECTION
44. Making false affidavit or declaration.
45. (1) Time for prosecution of offences.
(2) Procedure and appeal.
46. Protection to person acting under the Act.
__________________________
1929 Ed.
c. 108
1953 Ed.
c. 306 _______________________________________________________
2 of 1861
AN ACT to consolidate and amend the laws relating to the
Management and Collection of Stamp Duties.
[17TH JULY, 1861]
Short title.
Interpretation.
1. This Act may be cited as the Stamp Duties
(Management) Act.
2. In this Act—
“the commissioners” means the commissioners appointed
under this Act and also the commissioner, if only one
commissioner is appointed;
“die” means any plate, type, tool, or implement whatever
used under the direction of the commissioners for
expressing or denoting any duty, or the fact that any
duty or penalty has been paid, or that an instrument is
duly stamped and includes any part of that plate, type,
tool, or implement;
“duty” and “duties” mean the stamp duty and stamp duties
from time to time chargeable by law;
“forge,” “forging,” and “forged” include counterfeit,
CHAPTER 80:03
STAMP DUTIES
(MANAGEMENT) ACT
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The Com-
missioners.
Administration
of oaths.
counterfeiting, and counterfeited;
“instrument” includes every written document;
“material” means and includes every sort of material upon
which words or figures can be expressed;
“published” means gazetted and published in one newspaper
printed and circulated in Guyana;
“stamp” and “stamps” mean as well stamps impressed by
means of a die as adhesive stamps;
“stamped,” with reference to instruments and material,
applies as well to instruments and material impressed
with stamps by means of a die as to instruments and
material having adhesive stamps affixed thereto;
“write,” “written,” and “writing” include every mode in
which words or figures can be expressed upon material.
MANAGEMENT OF DUTIES AND GENERAL
REGULATIONS
3. (1) The duties shall be under the care and
management of a Commission, to consist of the person or
persons from time to time appointed by the Minister, who
shall be called the Commissioner or Commissioners of
Stamps.
(2) The commissioners shall be guided in their
care and management by the provisions of this Act, and by
all such rules, orders, and regulations in conformity therewith
as the Minister from time to time sees fit to make.
4. The commissioners are and each of them is hereby
authorised to administer, without fee, all oaths and to
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Stamps and
dies.
[13 of 1976]
Custody of
stamps and
dies.

Discontinu-
ance of dies.
[21 of 1935]
take all affidavits and declarations required by this Act to be
administered and taken.
5. (1) There shall be procured, at the public expense,
all stamps and dies necessary for carrying out the provisions
of this Act.
(2) The stamps and dies shall be deposited
with the commissioners who shall, subject to subsection (3),
be responsible for their safekeeping, and all stamps to be
impressed shall be impressed under the supervision of the
commissioners, or in any other manner from time to time
directed by the Minister.
(3) The commissioners may direct that the stamps
shall be deposited with any other person or authority.
6. (1) Whenever the commissioners are of opinion
that the use of any die should be discontinued they shall so
report in writing to the Minister who may authorise the
commissioners to discontinue the die aforesaid. The
commissioners shall thereafter give notice in the Gazette and a
daily newspaper that the use of the said die has been
discontinued, and from and after any day to be stated in the
notice (that day not being within one month after the notice
is published as aforesaid) that die shall not be a lawful die for
denoting the payment of duty, and every instrument first
executed by any person, or bearing date, after the day so
stated in the notice, and stamped with duty denoted by the
discontinued die, shall be deemed to be not duly stamped:
Provided that—
(a) if any instrument stamped as last
aforesaid, and first executed after the
day so stated at any place out of
Guyana is brought to the
commissioners within twenty-one
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days after it has been received in
Guyana, then upon proof of the facts
to the satisfaction of the
commissioners the stamps thereon
shall be cancelled, and the instrument
shall be stamped with the same
amount of duty by means of a lawful
die, without the payment of any
penalty;
(b) all persons having in their possession
any material stamped with the
discontinued die, and which by
reason of the notice aforesaid has
been rendered useless, may at any
time within six months after the day
stated in the notice send the same to
the commissioners, and the
commissioners may thereupon cause
the stamp on such material to be
cancelled, and the same material or, if
the commissioners think fit, any other material, to be stamped with the
lawful die, in lieu of or to an equal
amount with the stamp so cancelled.
(2) In this section—
“instrument” includes a postal packet;
“postal packet” means a letter, post card, reply post card,
newspaper, book packet, pattern or sample packet, or
parcel, and every packet or article transmissible by post,
and includes a telegram;
“the execution of an instrument” includes the posting of a
postal packet.
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Character of
stamps to be
used.
[13 of 1976]

Making up
duties.

Spoiled
stamps.

Supply of
stamps for
duties.
[13 of 1976]

Licence to deal
in stamps.
[4 of 1972
13 of 1976]
20 of 1978]
7. (1) The stamps to be used under any Act imposing
a stamp duty shall be impressed or adhesive as the Minister
from time to time directs.
(2) All directions of the Minister shall be
published.
8. The duties imposed by any Act imposing a stamp
duty may be made up by several stamps, and stamps of
greater value than is required may be used upon any
instrument.
9. The value of any stamps issued under this Act
which may be casually destroyed or spoiled may be
allowed for by the commissioners, on proof being given,
to their satisfaction, by affidavit or otherwise, of those stamps
having been so destroyed or spoiled:
Provided that the spoiled stamps shall be produced
and given up to the commissioners.
REGULATIONS FOR VENDORS OF STAMPS
10. The Minister may from time to time make
arrangements for the supply of stamps available for duties to
be obtained by the public at the several post offices
throughout Guyana and at any other government office
which may be appointed for that purpose.
11. (1) The commissioners shall, with the sanction
and under the authority of the Minister, grant a licence, upon
the payment of a fee of one dollar, to any person applying for
it, whom they in their discretion think fit and proper for the
purpose, to deal in stamps at any place or places in Guyana to
be named in the licence.
(2) Every person to whom the licence is granted
shall enter into a bond to the State, in a penal sum of one
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Contents and
effect of licence.
thousand dollars, conditioned that the licensed person shall
not sell, or offer for sale, or exchange, or keep or have in his
possession for the purpose of sale or exchange, any stamps
other than those he has purchased or procured from the
commissioners, and shall not sell those stamps at any price
above their face value.
(3) One licence and one bond only shall be
required for any number of persons in co-partnership.
(4) The commissioners may, whenever they may
think fit, by notice in writing signed by them, revoke a
licence.
(5) Every licence so granted shall, on the
application of the holder and if the commissioners think fit, be
renewed by endorsement thereon, upon the payment of a fee
of one dollar, not later than the end of February.
(6) Every licence not so renewed within the time
named shall be deemed to have expired:
Provided that no licence shall be required for the sale
of stamps on any mining or placer claim which is more than
three miles by the nearest route from a place where stamps
can be obtained under this Act.
12. (1) In every licence to be granted as aforesaid there
shall be truly specified the proper forename and surname and
place of abode of the person to whom it is granted, and a true
description of every house or shop in or at which he is by the
licence authorised to deal in stamps; and he shall not be
thereby authorised or entitled to deal in stamps in or at any
house, shop, or place not specified and described in his
licence.
(2) The holder of the licence shall not sell the
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Discount on
purchase of
stamps.
Notification of
licence.

Unauthorised
person holding
himself out as
dealer in
stamps.
stamps at any price above their face value.
13. (1) Everyone licensed to deal in stamps by the
commissioners shall receive a discount upon all stamps
purchased from the commissioners at one time and in one
lot to the value of ten dollars and upwards.
(2) The rate of discount shall be as follows—
(a) where the place named in the licence
is in Georgetown, or within a quarter
of a mile of the municipal boundaries
thereof, two and one-half per cent;
(b) where the place named in the licence
is in any other part of Guyana, five
per cent.
14. Everyone licensed to deal in stamps shall cause to
be painted, in capital letters one inch at least in height
and of a proper and proportionate breadth, on some
conspicuous place on the outside of the front of the house or
shop in or at which he is licensed to deal in stamps, and so
that the same may be at all times plainly and distinctly visible
and legible, his Christian name and surname, together with
the words “Licensed to sell stamps,” and shall continue those
names and words so painted during all the time that he
continues so licensed; and for every neglect or omission to do
so he shall be liable to a fine of one hundred and fifty dollars.
15. Everyone who, not being duly appointed to sell
and distribute stamps, or duly licensed to deal in stamps,
writes, paints, or marks, or causes or procures to be written,
painted, or marked, or permits or suffers to continue written,
painted, or marked upon any part of his house or shop, either
in the inside or on the outside thereof, or upon any board or
any material whatsoever exposed to public view, and
whether the same is affixed to his house or shop or not, any
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Death or
insolvency of
licensed dealer.
word or words importing or signifying, or intended to import
or signify, that he is a dealer in stamps, shall be liable to a fine
of one hundred and fifty dollars for every day on which that
offence is committed or continued.
16. (1) If a person licensed to deal in stamps dies or
becomes insolvent, or if the licence of a person to deal in
stamps expires or is revoked, and that person, at the time of
his death or insolvency, or at the expiration or revocation of
his licence, has in his possession any stamps, he or his
executor, administrator, legal representative, or assignee in
insolvency may, within three months after the expiration or
revocation of the licence or next after the death or insolvency,
as the case may be, bring or send those stamps to the
commissioners.
(2) The commissioners may in that case pay to the
person bringing or sending any stamps the amount of the
duty thereon, deducting therefrom the proper discount:
Provided that the person who brings or sends the
stamps makes proof, to the satisfaction of the
commissioners—
(a) that the stamps were actually in the
possession of the person so dying or
becoming insolvent, or whose licence
has expired or been revoked, for the
purpose of sale at the time when he
died or became insolvent or when the
licence expired or was revoked; and
(b) that the stamps were purchased or
procured from the commissioners by
the person to whom the licence was
granted.

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Hawking
stamps.

Unauthorised
dealing in
stamps.
17. (1) If anyone, whether licensed to deal in stamps
or not, hawks or carries about, or offers for sale or exchange,
any stamps, he shall be liable to a fine of seventy-five dollars
over and above any penalty to which, if unlicensed, he may
be liable for dealing in stamps without a licence.
(2) Anyone without any other warrant than this
Act, may apprehend the person so offending, and take him or
cause him to be taken before a magistrate having jurisdiction
where the offence is committed, to be dealt with according to
law.
(3) All stamps which are found in the possession of
the offender shall be forfeited, and shall be impounded by the
magistrate and delivered to the commissioners, to be
disposed of as they think fit.
18. Everyone who—
(a) not being duly appointed to sell and
distribute stamps or duly licensed to
deal in stamps, deals in any manner
in stamps in any part of Guyana; or
(b) being duly licensed to deal in stamps,
deals in any manner in stamps at any
house, shop, or place, not specified
and described in his licence,
shall for each offence be liable to a fine of seventy-five dollars:
Provided that nothing herein contained shall prevent any
party to an instrument requiring to be stamped from charging
any other party with the duty on the instrument, if so agreed,
and recovering the amount of that duty, or prevent any
banker from charging a customer with the amount of any
stamps on any cheques supplied to him, without being
required to take out a licence to deal in stamps.

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Denoting
stamp.
Stamping
duplicate or
counterpart.
General
direction as to
the
cancellation of
adhesive
stamps.
[35 of 1932]

Cancellation by
public officer.
STAMPING OF INSTRUMENTS
19. When the duty with which an instrument is
chargeable depends in any manner upon the duty paid upon
another instrument, the payment of the last mentioned duty
shall, upon application to the commissioners and production
of both instruments, be denoted upon the first-mentioned
instrument in such manner as the commissioners think fit.
20. Subject to section 26, the duplicate or
counterpart of an instrument chargeable with duty is not to
be deemed duly stamped unless it is stamped as an original
instrument, or unless it appears by some device or impression
stamped or endorsed thereon, as provided in the last
preceding section, that the full and proper duty has been paid
upon the original instrument of which it is a duplicate or
counterpart.
21. (1) An instrument, the duty upon which is
required or permitted by law to be denoted by an adhesive
stamp, is not to be deemed duly stamped with an adhesive
stamp, unless the person required by law to cancel the
adhesive stamp cancels the same by writing on or across the
stamp his name or initials, or the name or initials of his firm,
together with the true date of his so writing, or otherwise
effectively cancels the stamp and renders the same incapable
of being used for any other instrument, or for any postal
purpose, or unless it is otherwise proved that the stamp
appearing on the instrument was affixed thereto at the proper
time.
(2) Where two or more adhesive stamps are used
to denote the stamp duty upon an instrument, each or every
stamp is to be cancelled in the manner aforesaid.
22. Where by this Act any public officer is required to
affix any adhesive stamps, he shall cancel the stamps in the
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Stamping of
bill of exchange,
drawn in
Guyana.
Stamping of bill
of exchange,
drawn out of
Guyana.
manner herein provided for cancellation of stamps.
23. The adhesive stamp or stamps denoting the duty
on any bill of exchange or promissory note drawn or made in
Guyana, whether payable in or out of Guyana, shall be affixed
and cancelled by the person by whom the bill or note is
signed before he delivers it out of his hands, custody, or
power.
24. (1) The adhesive stamp or stamps denoting the
duty on any bill of exchange or promissory note drawn or
made out of Guyana shall be affixed and cancelled by the
person into whose hands the bill or note comes in Guyana
before he presents it for payment, or endorses, or transfers, or
in any manner negotiates or pays it:
Provided that—
(a) if at the time when any bill of
exchange or promissory note comes
into the hands of any bona fide holder
thereof, there are affixed thereto
the proper adhesive stamps
effectually obliterated and purporting
and appearing to be duly cancelled,
those stamps shall, so far as relates to
that holder, be deemed to be duly
cancelled although they may not
appear to have been so affixed or
cancelled by the proper person; and
(b) if, at the time when any bill of
exchange or promissory note comes
into the hands of any bona fide holder
thereof, there are affixed thereto the
proper adhesive stamps not duly
cancelled, it shall be competent for
that holder to cancel the stamps as if
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Presumption as
to place of
drawing.

Stamping bill
drawn in set.

Stamping
receipt.
he were the person by whom they
were affixed, and upon his so doing,
the bill or note shall be deemed duly
stamped and as valid and available as
if the stamps had been duly cancelled
by the person by whom they were
affixed.
(2) The foregoing proviso shall not relieve any person
from any penalty which he may have incurred in relation to
the bill or note.
(3) The adhesive stamp or stamps denoting the duty
on a power of attorney, deed, or other similar instrument,
made out of Guyana and liable to stamp duty shall be affixed
and cancelled by the person into whose hands it comes in
Guyana before he has it recorded or otherwise in any way
acts upon it.
25. A bill of exchange or promissory note purporting
to be drawn or made out of Guyana shall, for the purposes of
this Act, be deemed to have been so drawn or made although
it may in fact have been drawn or made within Guyana.
26. When a bill of exchange is drawn in a set
according to the custom of merchants and one of the set is
duly stamped, the other or others of the set shall, unless
issued or in some manner negotiated apart from the duly
stamped bill, be exempt from duty, and, on proof of the loss
or destruction of a duly stamped bill forming one of a set, any
other bill of the set which has not been issued or in any
manner negotiated apart from the lost or destroyed bill may,
although unstamped, be admitted in evidence to prove the
contents of the lost or destroyed bill.
27. The adhesive stamp denoting the duty upon a
receipt shall be by the person by whom the receipt is given
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Stamping in
other cases.

Compensation
of duty on bills
of exchange.
[36 of 1974]
c. 80:01
before he delivers it out of his hands.
28. In all other cases, the instrument shall be written
upon material duly stamped, or shall be stamped by the
person by whom or by whose direction it was prepared, on
or before its final completion or execution.
28A. (1) The commissioners may enter into any
agreement with anybody corporate licensed under the
Banking Act or otherwise authorised by law to carry on
banking business in Guyana (hereinafter referred to as the
bank) for the composition of the duty chargeable under
section 13(8) of the Tax Act on any bill of exchange, cheque or
order—
(a) drawn on the bank by its customers
on forms supplied by it, or
(b) drawn by the bank on itself or another
bank, as may be specified in the
agreement.
(2) Any such agreement shall require the bank to
deliver to the commissioners periodical accounts in respect
of the instruments (being instruments printed by such
persons as are approved in writing by the commissioners,
subject to such terms as they think fit) to which the agreement
relates giving particulars—
(a) of forms supplied by it to its
customers with a view to their being
completed and issued as such
instruments by the customers, and of
forms so supplied but returned
unused or spoilt;
(b) of the quantity, description and date
of receipt of such forms from the
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printers thereof, and
(c) of such instruments issued by it, and
may contain such other terms and
conditions as the commissioners
think proper.
(3) Notwithstanding the foregoing provisions of
this Act, where any such agreement has been entered into,
any instrument to which the agreement relates and which
bears such indication of the payment of duty as the
commissioners may require shall not be chargeable with duty,
but the bank shall pay to the Accountant General on the
delivery by the commissioner of any account under the
agreement such sums as would, but for the provisions of this
section, have been chargeable by way of duty on such
instruments issued during the period to which the account
relates, it being assumed for this purpose that the number of such instruments issued by its customers was equal to the
number of forms supplied less the number of forms returned
as mentioned in subsection (2)(a).
(4) For the due payment of any sum which may
accrue pursuant to subsection (3) the bank shall deposit with
the Accountant General such sum as may be specified in the
agreement or give security therefor to the satisfaction of the
Accountant General.
(5) Every person who has been approved as
mentioned in subsection (2) shall furnish to the
commissioners in such form and manner and within such
time as they may direct such information relating to the
printing of forms as are referred to in that subsection and the
Commissioners, the Director of Audit or their authorised
agents may if they think fit enter upon any premises used by
such person for the purpose of printing such forms and there
examine and if necessary make extracts therefrom or take
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possession of any books or accounts or other documents
relating to the business of printing.
(6) Where a person—
(a) makes default in delivering as
required by any such agreement any
account mentioned in subsection (2);
or
(b) makes default in paying the duty
payable in accordance with subsection
(3); or
(c) with intent to deceive, for the
purposes of this section or of any such
agreement renders any account or
furnishes any information which is
false in a material particular; or
(d) fails to comply with a request
made by the commissioners, the
Director of Audit or their authorised
agents for the purposes of subsection
(5),
he shall be liable on summary conviction to a fine of one
thousand dollars and in addition, in the case of a continuing
offence, to a fine of three hundred dollars for every day
during which the default continues and where the default
relates to the payment of duty he shall also liable to pay, in
addition to the duty, interest thereon from the date when the
default began at the rate of six per cent or at such other rate as the Minister may by order, which shall be subject to negative
resolution of the National Assembly, specify.

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Stamping
unstamped
instrument,
under penalty.

Inadmissibility
in evidence of
unstamped
instrument.
When
unstamped or
insufficiently
stamped
instrument
may be
received in
evidence.
STAMPING OF INSTRUMENTS AFTER EXECUTION
29. Except where express provision to the contrary is
made by this or any other Act, any unstamped or
insufficiently stamped instrument may be stamped by the
commissioners after the execution thereof, on payment to the
commissioners of the unpaid duty and a penalty of seventy-
five dollars:
Provided that whenever it is made to appear, to the
satisfaction of the commissioners, upon affidavit or otherwise,
that the omission to stamp any instrument duly has not been
wilful or with an intent to defraud, and the instrument is
brought to the commissioners to be stamped within twelve
months after the first execution thereof, the commissioners
may, with the previous sanction of the Minister, remit the
penalty payable on stamping the instrument or any part
thereof, as deemed expedient.
30. No instrument made liable by any Act to any
stamp duty shall be pleaded or given in evidence in any court
unless it is duly stamped, except as is hereinafter provided.
31. (1) On the production of an instrument chargeable
with any duty as evidence in any action, suit, or other
proceeding pending in any of the courts of Guyana, the clerk
of the court or other officer shall call the attention of the court
or judge to any omission or insufficiency of stamp thereon, or,
if there is no clerk or officer present, then the court or judge
shall take cognizance of the fact, and if the instrument is one
which may legally be stamped after the execution thereof, it
may, on payment into court of the amount of the unpaid duty
and the penalty payable by law on stamping it as aforesaid,
be received in evidence, saving all just exceptions on other
grounds:
Provided that the penalty may thereafter be
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Accounting by
officer of the
court for duties
and penalties.
Subsequent
stamping of
instrument by
the com-
missioners.
Judge’s
decision final.
Exception as to
criminal
proceedings.
Invalidity of
instrument
stamped
otherwise than
as provided.
remitted by the commissioners in manner aforesaid.
(2) The officer receiving the duty and penalty shall
give a receipt therefor and make an entry, in a book to be kept
for that purpose, of the payment and of the amount
thereof, and shall communicate to the commissioners the
name or title of the cause or proceeding in which, and the
party from whom, he received the duty and penalty, and the
date and description of the instrument, and shall pay to the
commissioners the money received by him for the duty and
penalty.
(3) Any officer who fails or neglects to comply
with any of the provisions of the last two preceding
subsections shall for each offence be liable to a fine of one
hundred and fifty dollars.
(4) On production to the commissioners of any
instrument in respect of which any duty or penalty has been
paid as aforesaid, together with the receipt of the officer, the
payment of the duty and penalty shall be denoted on the
instrument accordingly, the stamps denoting the penalty
having written across the face thereof the word “penalty.”
(5) Where any question arises in any proceeding
aforesaid as to the necessity or sufficiency of a stamp upon
any instrument produced as evidence, or as to the amount
payable as stamp duty thereon, the decision of the presiding
judge shall be final.
32. No instrument shall in any criminal proceeding be
inadmissible in evidence for want of a stamp.
33. (1) No instrument stamped in any other manner
than herein or in any special Act provided shall be valid or
available for any purpose whatever, unless stamped by the
commissioners on payment of any penalty they may impose
under the provisions in that behalf contained in section 29.
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L.R.O. 1/2012
Assessment of
duty by com-
missioners.
c. 80:01


Appeal from
commissioners’
assessment.
ASSESSMENT OF DUTY BY COMMISSIONERS AND
APPEAL THEREFROM
34. (1) The commissioners may be required by any
person to express their opinion, with reference to any
instrument, (a) whether it is chargeable with any duty, and (b)
with what amount of duty it is chargeable, and may require the production of the instrument and also such evidence as
they deem necessary, in order to satisfy themselves whether
all the facts and circumstances affecting the liability of the
instrument to duty or the amount of the duty chargeable
thereon are fully and truly set forth therein.
(2) If the commissioners are of opinion that the
instrument is not chargeable with any duty, they shall make
and sign an endorsement thereon denoting that fact, but if
they are of opinion that the instrument is chargeable with
duty, they shall make and sign an endorsement thereon
assessing the duty with which it is in their opinion
chargeable.
(3) Every instrument endorsed as above and, if
duty is chargeable, stamped with the amount of duty
assessed by the commissioners, shall be admissible in
evidence and available for all purposes notwithstanding any
objection relating to duty.
(4) Every application for the assessment of duty
shall be accompanied by a fee of the amount from time to
time fixed by the Tax Act.
(5) Nothing in this section contained shall
authorise the stamping after the execution thereof of any
instrument which by law cannot be stamped after execution.
35. (1) Anyone dissatisfied with the assessment of the
commissioners may, within twenty-one days after the date of
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Stamp Duties (Management)

Cap. 80:03 23
L.R.O. 1/2012
Neglect to
stamp
instrument.

the assessment, if the duty in conformity therewith has
been paid, appeal against the assessment to the High Court,
and may for that purpose require the commissioners to state
and sign a case setting forth the question upon which their
opinion was required, the assessment made by them, and the
reasons therefor.
(2) The commissioners shall thereupon state and
sign a case and shall transmit it to the Registrar of the
Supreme Court and the case may, within seven days
thereafter, be set down for hearing.
(3) Upon the hearing of the case the Court shall
determine the question submitted and, if the instrument in
question is in the opinion of the Court chargeable with any
duty, assess the duty with which it is chargeable.
(4) If it is decided by the Court that the assessment
of the commissioners is erroneous, any excess of duty which
has been paid in conformity with the erroneous assessment,
together with any fine or penalty which has been paid in
consequence thereof, shall be ordered by the Court to be paid
to the appellant with or without costs as the Court may
determine.
(5) If the assessment of the commissioners is
confirmed, the Court may make an order for payment to the
commissioners of the costs incurred by them in relation to the
appeal.
OFFENCES
36. Everyone required by law to stamp any
instrument and to cancel the stamps thereon, who wilfully
refuses or neglects duly and effectually to do so in the
manner provided, shall be liable to a fine of one hundred and
fifty dollars.

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L.R.O. 1/2012
Making
instrument
without proper
stamp.

Dealing with
bill not duly
stamped.

Evading duty
on receipt.

Removing
adhesive stamp
from
instrument.
37. Everyone who knowingly and wilfully makes or
alters any instrument or writing liable to a stamp duty
without the same being duly stamped, shall be liable to a fine
of one hundred and fifty dollars.
38. Everyone who issues, endorses, transfers,
negotiates, presents for payment, or pays, any cheque, bill of
exchange, or promissory note liable to duty and not duly
stamped, and everyone who takes or receives from any other
person that cheque, bill, or note, either in payment, or as a
security, or by purchase, or otherwise, shall be liable to a fine
of one hundred and fifty dollars.
39. Everyone who—
(a) gives any receipt liable to duty and
not duly stamped; or
(b) in any case where a receipt would be
liable to duty, refuses to give a receipt
duly stamped; or
(c) upon any payment to the amount of
ten dollars or upwards, gives a receipt
for a sum not amounting to ten
dollars or divides or separates the
amount paid, with intent to evade the
duty,
shall be liable to a fine of one hundred and fifty dollars.
40. Everyone who—
(a) fraudulently removes or causes to be
removed from any instrument any
adhesive stamp, or affixes any
adhesive stamp which has been so
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Cap. 80:03 25
L.R.O. 1/2012
Defacement of
adhesive
stamp.


Fraudulent
acts in relation
to dies or
stamps.

removed to any other instrument,
with intent that that stamp may be
used again; or
(b) sells, or offers for sale, or utters any
adhesive stamp which has been so
removed, or alters any instrument
having thereon an adhesive stamp
which has to his knowledge been so
removed as aforesaid; or
(c) practices or is concerned in any
fraudulent act, contrivance, or device,
not especially provided for, with
intent to defraud the State of any
duty,
shall, over and above any other penalty which he may have
incurred, be liable to a fine of seven hundred and fifty dollars.
41. Everyone who, by any writing, in any manner
defaces any adhesive stamp before it is used shall be liable to
a fine of seventy-five dollars:
Provided that anyone may, with the express
sanction of the commissioners and in the manner and in
conformity with the conditions which they prescribe, write
upon an adhesive stamp before it is used for the purpose of
identification thereof.
42. Everyone who does or causes or procures to
be done, or knowingly aids, abets, or assists in doing, any of
the acts following, that is to say—
(a) forging a die or stamp; or
(b) making an impression upon any
material with a forged die; or
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L.R.O. 1/2012
(c) fraudulently cutting, tearing, or in
any way removing from any material
any stamp, with intent that use
should be made of that stamp or of
any part thereof; or
(d) fraudulently mutilating any stamp,
with intent that use shall be made of
any part of the stamp; or
(e) fraudulently fixing or placing upon
any material or upon any stamp, a
stamp or part of a stamp which,
whether fraudulently or not, has been
cut from, or in any way removed
from, any other material, or out of, or
from any other stamp; or
(f) fraudulently erasing, or otherwise
(either really or apparently)
removing from any stamped
material, any name, sum, date, or
other matter or thing whatsoever
thereon written, with intent that use
should be made of the stamp upon
that material; or
(g) knowingly selling, or exposing for
sale, or uttering or using any forged
stamp; or
(h) knowingly and without lawful excuse
(the proof of which lawful excuse
shall lie on the person accused)
having in possession any forged die
or stamp, or any stamp or part of a
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L.R.O. 1/2012

Proceedings for
detection of
forged stamps
and dies.

stamp which has been fraudulently
cut from, or otherwise removed
from, any material, or any stamp
which has been fraudulently
mutilated, or any stamped material
out of which any name, sum, date, or
other matter or thing has been
fraudulently erased or otherwise
either really or apparently removed,
shall be guilty of felony and liable to imprisonment for
fourteen years.
43. (1) On information given upon oath before any
magistrate that there is reasonable cause to suspect that a
person has been guilty of any of the offences mentioned in the
last preceding section, the magistrate may, by warrant under
his hand, authorise any police officer or constable to enter, at
any hour of the day or night, into any dwelling- house, room,
shop, warehouse, outhouse or other building of, or belonging
to, or in the occupation of, the suspected person; and if, on demand of admittance and notice of the warrant, the door of
the dwelling-house, room, shop, warehouse, outhouse, or
other building, or any inner door thereof, is not opened, then
to break them open respectively, and search for and seize any
dies or stamps that may be found there or elsewhere in the
custody or possession of the suspected person.
(2) All constables and other peace officers are
hereby required on the request of anyone acting under the
warrant, to aid and assist in the execution thereof.
(3) Everyone who—
(a) refuses to permit a search or seizure
to be made as aforesaid, or
(b) assaults, opposes, molests, or
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L.R.O. 1/2012

Making false
affidavit or
declaration.


Time for
prosecution of
offences.
c. 10:02
Procedure and
appeal.

obstructs anyone employed or acting
in the execution or under the
authority of the warrant aforesaid,
or aiding and assisting in the
execution thereof, and every constable
and peace officer who, on any request
aforesaid, refuses or neglects to aid
and assist in the execution of the
warrant, shall be liable to a fine of
seven hundred and fifty dollars.
(4) All dies and stamps so seized shall be dealt
with as the commissioners direct.
44. If anyone who makes an affidavit or declaration
directed or required by this Act knowingly and wilfully
makes a false oath or declaration of or concerning any of the
matters therein specified and set forth, and is thereof lawfully
convicted, he shall be subject and liable to the pains and
penalties to which, by any law now or hereafter to be in force,
persons convicted of wilful and corrupt perjury are subject
and liable.
45. (1) Notwithstanding anything contained in the
Summary Jurisdiction (Procedure) Act, the prosecution for
any offence under this Act may be instituted, and any fine or
penalty thereunder may be recovered, notwithstanding that
six months have elapsed since the offence was committed, if
proceedings have been instituted before the expiration of six months from the time when the attention of the commissioner
or commissioners was first called to the act, default, or
omission, constituting the offence.
(2) Every fine and pecuniary penalty aforesaid
shall be sued for, prosecuted, realised, and recovered by any
district commissioner, or anyone authorised by the
commissioners in writing, before any magistrate, in the
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Protection to
person acting
under the Act.
c. 5:07

.
manner provided by the Summary Jurisdiction Acts.
46. All persons acting under the provisions of this Act
shall be entitled to the protection afforded by the Justices
Protection Act.
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