Stamp Act · 2022 Revised Edition · Part · Liability of Persons to Payment of Duty
29. Obligation to give receipts
Official textFrom Attorney General's Chambers, unchanged
Any person receiving any money exceeding $20 in amount, or any bill of exchange, cheque or promissory note for an amount exceeding $20, or receiving in satisfaction or part satisfaction of a debt any movable property exceeding $20 in value, shall on demand by the person paying or delivering such money, bill, cheque, note or property give a duly stamped receipt for the same.
money
“money” includes all sums whether expressed in the currency of Brunei Darussalam or in any other currency;
Terms defined in s 2
bill of exchange
Defined · s 2“bill of exchange” includes draft, order and letter of credit, and any document or writing (except a bank note or cheque) entitling or purporting to entitle any person, whether named therein or not, to payment by any other person of, or to draw upon any other person for, any sum of money; and the expression “bill of exchange payable on demand” includes — (a) an order for the payment of any sum of money by a bill of exchange or promissory note, or for the delivery of any bill of exchange or promissory note in satisfaction of any sum of money, or for the payment of any sum of money out of any particular fund which may or may not be available, or upon any condition or contingency which may or may not be performed or happen; and (b) an order for the payment of any sum of money weekly, monthly, or at any other stated periods, and also an order for the payment by any person at any time after the date thereof of any sum of money, and sent or delivered by the person making the same to the person by whom the payment is to be made, and not to the person to whom the payment is to be made, or to any person on his behalf;
cheque
Defined · s 2“cheque” means a bill of exchange drawn on a specified banker and not expressed to be payable otherwise than on demand;
money
Defined · s 2“money” includes all sums whether expressed in the currency of Brunei Darussalam or in any other currency;
promissory note
Defined · s 2“promissory note” includes any document or writing (except a bank note) containing a promise to pay any sum of money; a note promising the payment of any sum of money out of any particular fund which may or may not be available or upon any condition or contingency which may or may not be performed or happen is to be deemed a promissory note for that sum of money;
property
Defined · s 2“property” includes movable and immovable property and any estate in any property movable or immovable and any debt and anything in action and any other right or interest in the nature of property whether in possession or not;
receipt
Defined · s 2“receipt” includes any note, memorandum or writing — (a) whereby any money, or any bill of exchange, cheque or promissory note is acknowledged to have been received; or (b) whereby any other movable property is acknowledged to have been received in satisfaction of a debt; or (c) whereby any debt or demand or any part of a debt or demand is acknowledged to have been satisfied or discharged; or which signifies or imports any such acknowledgement and whether the same is or is not signed with the name of any person;
Part 4
Part
Time of Stamping Instruments
Part 6
Part
Sale of Stamps and Allowance for Spoiled Stamps
Part
Offences and Penalties
Part
Estate Duties
Part