Stamp Act · 2022 Revised Edition · Part 4
32. Certificate by Collector
Official textFrom Attorney General's Chambers, unchanged
When an instrument brought to the Collector under section 31 is in his opinion one of a description chargeable with duty, and the Collector determines that it is already fully stamped, or the duty assessed by the
instrument
“instrument” includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded;
Collector under section 31, or such a sum as with the duty already paid in respect of the instrument, is equal to the duty so assessed, has been paid, the
Collector
“Collector” means any officer whom His Majesty the Sultan and Yang Di-Pertuan may by public notification appoint in that behalf by name or in virtue of his office;
Collector shall certify by —
endorsement on such instrument; or
issuing and attaching to the instrument a certificate of adjudication, stating that the full duty (stating the amount) with which it is chargeable, has been paid.
When such instrument is in his opinion not chargeable with duty, the Collector shall certify in manner aforesaid that such instrument is not so chargeable.
chargeable
“chargeable” means, as applied to an instrument executed or first executed after the commencement of this Act, chargeable under this Act, and as applied to any other instrument chargeable under the law in force in Brunei Darussalam when such instrument was executed or, when several persons executed the instrument at different times, first executed;
Any instrument —
upon which an endorsement has been made; or
in respect of and to which a certificate of adjudication has been issued and attached, under this section, is deemed to be duly stamped or not chargeable with duty, as the case may be; and, if chargeable with duty, shall be receivable in evidence or otherwise and may be acted upon and registered as if it had been originally duly stamped:
Stamp
Provided that nothing in this section shall authorise the Collector to endorse —
any instrument executed or first executed in Brunei
Darussalam and brought to him after the expiration of 14 days from the date of its execution or first execution, as the case may be;
any instrument executed or first executed out of Brunei
Darussalam and brought to him after the expiration of 30 days after it has been first received in Brunei Darussalam; or
any instrument chargeable with the duty of 4 cents or any bill of exchange or promissory note, when brought to him, after the drawing or execution thereof, on paper not duly stamped, unless he shall be satisfied that the omission or neglect to stamp or to stamp sufficiently did not arise from any intention to evade payment of duty or otherwise to defraud.
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;
certificate
Defined · s 2“certificate” includes any document whatever being prima facie evidence of the title of any person as proprietor of or as having the beneficial interest in any share or shares or stock or debenture stock of any company or corporation where such person is registered in respect thereof in a register duly kept in Brunei Darussalam;
chargeable
Defined · s 2“chargeable” means, as applied to an instrument executed or first executed after the commencement of this Act, chargeable under this Act, and as applied to any other instrument chargeable under the law in force in Brunei Darussalam when such instrument was executed or, when several persons executed the instrument at different times, first executed;
Collector
Defined · s 2“Collector” means any officer whom His Majesty the Sultan and Yang Di-Pertuan may by public notification appoint in that behalf by name or in virtue of his office;
instrument
Defined · s 2“instrument” includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded;
paper
Defined · s 2“paper” includes every material upon which words or figures can be expressed;
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;
Part
Time of Stamping Instruments
Part 6
Part
Sale of Stamps and Allowance for Spoiled Stamps
Part
Offences and Penalties
Part
Estate Duties
Part