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Stamp (Amendment No. 2) Ordinance

Bill No. 162/1962

Read the first time on 20th December 1961.

An Ordinance to amend the Stamp Ordinance (Chapter 170 of the Revised Edition).

Be it enacted by the Yang di-Pertuan Negara with the advice and consent of the Legislative Assembly of Singapore, as follows: —

Short title and commencement

1. This Ordinance may be cited as the Stamp (Amendment No. 2) Ordinance, 1961, and shall be deemed to have come into operation on the 1st day of January 1961.

New section 78A

2. The Stamp Ordinance is hereby amended by inserting immediately after section 78 thereof the following new section: —

“Refund and repayment of duty

78A.—(1) The Commissioner may, if he is satisfied that any money has been overpaid as duty under this Ordinance, certify the amount to be refunded and shall cause the refund to be made forthwith:

Provided that no such refund shall be made unless a claim in respect thereof is lodged with the Commissioner within six months from the date of the overpayment or within such period as the Commissioner may, in his discretion, allow.

(2) Without prejudice to any other remedy provided for under the provisions of this Ordinance for the recovery of any duty, where, for any reason, the whole or any part of any duty, after having been paid, has been erroneously refunded, the person to whom such refund was erroneously made, shall repay the amount refunded to him in excess, within fifteen days of his receiving a demand therefor from the Commissioner.”.

Amendment of Schedule A

3. Article 20 of Schedule A to the Stamp Ordinance is hereby amended by deleting the figures “500 00” appearing in the third column thereof and substituting therefor the figures “50 00”.