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PART 11
Management Provisions
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Chapter 1
Interpretation, Application and Care and Management
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Interpretation (Part 11).
[SDMA 1891 s27 (part); Par.16(1) I.R.(Adap.)O 1923]
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135.
— In this Part—
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“duty” means any stamp duty for the time being chargeable by law;
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“office of the Commissioners” means an office of the Commissioners where stamps are provided;
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“officer” means officer of the Commissioners;
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“stamp” is a stamp provided or to be provided by a Government Department.
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Application (Part 11).
[SDMA1891 s1 (part)]
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136.
— This Part shall apply to all duties and to all fees which are for the time being directed to be collected or received by means of stamps.
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Stamp duties under care and management of the Commissioners.
[SDMA1891 s1 (part)]
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137.
— All duties for the time being chargeable by law as stamp duties shall be under the care and management of the Commissioners.
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