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Chapter 1 Interpretation, Application and Care and Management (ss. 135-137C) |
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135. Interpretation (Part 11). |
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136. Application (Part 11). |
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137. Stamp duties under care and management of the Commissioners. |
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137A. Information exchange with Property Registration Authority. |
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137B. Information exchange with Property Services Regulatory Authority. |
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137C. Provision of information to Commissioner of Valuation. |
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Chapter 2 Mode of recovering money received for duty (s. 138) |
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138. Moneys received for duty and not appropriated to be recoverable in High Court. |
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Chapter 3 Offences (ss. 139-145) |
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139. Certain offences in relation to dies and stamps provided by the Commissioners to be offences. |
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140. Proceedings for detection of forged dies, etc. |
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141. Proceedings for detection of stamps stolen or obtained fraudulently. |
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142. Licensed person in possession of forged stamps to be presumed guilty until contrary is shown. |
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143. Mode of proceeding when stamps are seized. |
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144. Defacement of adhesive stamps. |
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145. Penalty for frauds in relation to duties. |
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Chapter 4 Sale of stamps (ss. 146-150) |
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146. Power to grant licences to deal in stamps. |
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147. Penalty for unauthorised dealing in stamps, etc. |
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148. Provisions as to determination of a licence. |
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149. Penalty for hawking stamps. |
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150. Discount. |
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Chapter 5 Allowance for spoiled or misused stamps (ss. 151-155) |
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151. Allowance for spoiled stamps. |
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152. Repayment of overpaid stamp duty. |
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153. Allowance, how to be made. |
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154. Stamps not wanted may be repurchased by the Commissioners. |
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155. Allowance for lost instruments. |
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Chapter 6 Miscellaneous (ss. 156-159) |
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156. Discontinuance of dies. |
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157. Declarations, affidavits and oaths, how to be made. |
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158. Mode of granting licences. |
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158A. Delegation. |
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159. Recovery of penalties, etc. |
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Chapter 7 Time limit for repayment of stamp duty, interest on repayment and time limits for enquiries and assessments (ss. 159A-159C) |
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159A. General provisions on claims for repayment of stamp duty. |
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159B. Interest on repayment of stamp duty. |
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159C. Time limits for making enquiries etc. and assessments by the Commissioners. |
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Chapter 8 Calculation of interest on unpaid duty and other amounts (s. 159D) |
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159D. Calculation of interest on unpaid duty and other amounts. |
