Stamp Act · 2022 Revised Edition · Part 4
33. Appeal to High Court
Official textFrom Attorney General's Chambers, unchanged
Any person who is dissatisfied with the assessment of the
Commissioner may, within 21 days after the date of the assessment and upon payment of duty in conformity therewith, appeal against the assessment to the High Court and may for that purpose require the Collector to state and sign a case, setting forth the question upon which his opinion was required, and the assessment made by him.
The Collector shall thereupon state and sign a case and deliver the same to the person by whom it is required, and the case may within 7 days thereafter be set down by him for hearing.
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;
Upon the hearing of the case the Court shall determine the question submitted, and, if the instrument in question is in the opinion of the
instrument
“instrument” includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded;
Court chargeable with any duty, shall assess the duty with which it is 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;
If it is decided by the Court that the assessment of the Collector is erroneous, any excess of duty which may have been paid in conformity with the erroneous assessment, together with any fine or penalty which may have been paid in consequence thereof, shall be ordered by the Court to be repaid to the appellant, with or without costs as the Court may determine.
Stamp 32
If the assessment of the Collector is confirmed, the Court may make an order for pay over to the Collector of the costs incurred by him in relation to the appeal.
Terms defined in s 2
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;
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Time of Stamping Instruments
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Sale of Stamps and Allowance for Spoiled Stamps
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Offences and Penalties
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Estate Duties
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