Stamp Act · 2022 Revised Edition · Part 6
Section 45A
Official textFrom Attorney General's Chambers, unchanged
When any duty or penalty has been paid in respect of any instrument by any person, and by agreement or under the provisions of this
Act or of any other written law in force at the time when the instrument was executed or first executed some other person was liable to pay the duty on the instrument, the first-mentioned person shall be entitled to recover from that other person the amount of the duty or penalty so paid.
instrument
“instrument” includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded;
For the purpose of any recovery referred to in subsection (1), any certificate granted in respect of the instrument by the Collector shall be conclusive evidence as to the amount of the duty and penalty paid and the person by whom they were paid.
certificate
“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;
Liability of any person to pay full duty or penalty unaffected by erroneous assessment [S 13/2013]
Terms defined in s 2
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;
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;
Part
Sale of Stamps and Allowance for Spoiled Stamps
Part
Offences and Penalties
Part
Estate Duties
Part