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21

Institution of proceedings for fines, etc.

(1) It shall not be lawful to commence proceedings against any person for the recovery of any fine, penalty, or forfeiture under any enactment applied by the Intermittent Unemployment (Supplementary Insurance Stamps) Regulations, 1943, to supplementary insurance stamps, or for the condemnation of any goods seized as forfeited under any such enactment, except by order of the Minister for Industry and Commerce and in the name of an officer of that Minister, or in the name of the Attorney-General.

35

Power to mitigate fines and stay proceedings.

(1) The Minister for Industry and Commerce may in his discretion mitigate any fine or penalty incurred under any enactment applied by the Intermittent Unemployment (Supplementary Insurance Stamps) Regulations, 1943, to supplementary insurance stamps, or stay or compound any proceedings for recovery thereof or for the condemnation of any seizure, and may restore anything seized, and may also after judgment further mitigate or entirely remit any such fine or penalty.

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3

Power to grant Licences to deal in stamps.

(1) The Minister for Posts and Telegraphs may, in his discretion, grant a licence to any person duly authorised by the Minister for Industry and Commerce to receive the same, to deal in supplementary insurance stamps at any place to be named in the licence.

(2) The licence shall specify the full name and place of abode of the person to whom the same is granted, and a description of every house, shop, or place, in or at which he is authorised to deal in stamps.

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(3) Every person to whom a licence is granted shall give security in the sum of one hundred pounds in such manner and form as the Minister for Post and Telegraphs shall prescribe, and, if by bond, the bond shall be exempt from stamp duty.

(4) One licence and one bond only shall be required for any number of persons in partnership, and the licence may at any time be revoked by the Minister for Posts and Telegraphs.

(5) Every person licensed to deal in supplementary insurance stamps shall cause to be visibly and legibly painted and shall keep so painted in letters of not less than one inch in length on some conspicuous place on the outside of the front of every house, shop, or place in or at which he is licensed to deal in stamps, his full name, together with the words " Licensed to sell stamps " and for every neglect or omission so to do he shall incur a fine of ten pounds.

4

Penalty for unauthorised dealing in stamps, etc.

(1) If any person who is not duly appointed to sell and distribute supplementary insurance stamps deals in any manner in supplementary insurance stamps, without being licensed so to do, or at any shop, house or place not specified in his licence he shall for every such offence incur a fine of twenty pounds.

(2) If any person who is not duly appointed to sell and distribute supplementary insurance stamps or duly licensed to deal in such stamps, has, or puts upon his promises either in the inside or on the outside thereof, or upon any board or any material whatever exposed to public view, and whether the same be affixed to his premises or not, any letters importing or intending to import that he deals in supplementary insurance stamps, or is licensed so to do, he shall incur a fine of ten pounds.

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5

Provisions as to determination of Licence.

(1) If the licence of any person to deal in supplementary insurance stamps expires or is revoked, or if any person licensed to deal in supplementary insurance stamps dies or becomes bankrupt, and any such person at the expiration or revocation of his licence, or at the time of his death, or bankruptcy, has in his possession any supplementary insurance stamps, such person, or his executor or administrator, or the receiver or trustee or official assignee under his bankruptcy, may, within six months after the expiration or revocation of the licence, or after the death or bankruptcy, as the case may be, bring or send the stamps to the Minister for Posts and Telegraphs.

(2) The Minister for Posts and Telegraphs may in any such case pay to the person bringing or sending supplementary insurance stamps the amount of the duty thereon, deducting therefrom the proper discount if proof to his satisfaction is furnished that the same were actually in the possession of the person whose licence has expired or been revoked or so dying or becoming bankrupt, for the purpose of sale, at the time of the expiration or revocation of the licence, or of his death or bankruptcy and that the stamps were purchased or procured by that person from the Minister for Posts and Telegraphs or from some person duly appointed to sell and distribute supplementary insurance stamps, or duly licensed to deal in such stamps.

6

Penalty for hawking stamps.

(1) If any person, whether licensed to deal in supplementary insurance stamps or not, hawks or carries about for sale or exchange any supplementary insurance stamps, he shall in addition to any other fine or penalty to which he may be liable incur a fine of twenty pounds.

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(2) In default of payment of the fine, on summary conviction the offender shall be imprisoned for any term not exceeding two months.

(3) All supplementary insurance stamps which are found in the possession of the offender shall be forfeited and shall be delivered to the Minister for Posts and Telegraphs to be disposed of as he thinks fit.

(4) Any person may arrest a person found committing an offence against this section and take him before a Justice of the District Court having jurisdiction where the offence is committed, who shall hear and determine the matter.

7

Sale of stamps by officers of the Department of Posts and Telegraphs and of the Department of Industry and Commerce.

Notwithstanding anything in this Act contained, it shall be lawful for any officer of the Department of Posts and Telegraphs or of the Department of Industry and Commerce, without any other licence or authority than this Act to sell supplementary insurance stamps at any place, and in any manner.

9

As amended by section 13 of the Revenue Act, 1898.

Procedure for obtaining allowance.

Subject to such Regulations as the Minister for Posts and Telegraphs may think proper to make and to the production of such evidence by statutory declaration or otherwise as he may require, allowance is to be made by the said Minister for supplementary insurance stamps spoiled in the case hereinafter mentioned (that is to say) :—

(2) Any supplementary insurance stamp which has been inadvertently and undesignedly spoiled or rendered unfit for use and has not in the opinion of the Minister for Posts and Telegraphs been affixed to any material ;

*    *   *    *   *

Provided as follows :—

(a) That the application for relief is made within two years after the stamp has been spoiled or become useless

11

Allowance, how to be made.

In any case in which allowance is made for spoiled or misused supplementary insurance stamps the Minister for Posts and Telegraphs may give in lieu thereof other supplementary insurance stamps of the same

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denomination and value, or if required, and he thinks proper, supplementary insurance stamps of any other denomination to the same amount in value, or in his discretion, the same value in money deducting therefrom the discount allowed on the purchase of supplementary insurance stamps of the like description.

12

As amended by section 13 of the Revenue Act, 1898.

Stamps not wanted may be repurchased.

When any person is possessed of a supplementary insurance stamp which has not been spoiled or rendered unfit or useless for the purpose intended, but for which he has no immediate use, the Minister for Posts and Telegraphs may, if he thinks fit, repay to such person the value of the stamp in money, deducting the proper discount, upon his delivering up the stamp to be cancelled, and proving to the satisfaction of the said Minister that it was purchased by him . . . from some person duly appointed to sell and distribute supplementary insurance stamps or duly licensed to deal in supplementary insurance stamps, within the period of two years next preceeding the application and with bona fideintention to use it.

*   *    *    *    *    

(3) Fraudulently prints or makes an impression upon any material from a genuine die ;

(4) Fraudulently cuts, tears, or in any way removes from any material any supplementary insurance stamp, with intent that any use should be made of such stamp or of any part thereof ;

(5) Fraudulently mutilates any supplementary insurance stamp, with intent that any use should be made of any part of such stamp ;

(6) Fraudulently fixes or places upon any material or upon any supplementary insurance stamp, any such stamp or part of such stamp which,

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13

whether fraudulently or not, has been cut, torn, or in any way removed from any other material, or out of or from any other supplementary insurance stamp ;

(7) Fraudulently erases or otherwise either really or apparently removes from any stamped material any name, sum, date or other matter or thing whatsoever thereon written with intent that any use should be made of the stamp upon such material ;

(8) Knowingly sells or exposes for sale or utters or uses any supplementary insurance stamp which has ben fraudulently printed or impressed from a genuine die ;

(9) Knowingly, and without lawful excuse (the proof whereof shall lie on the person accused) has in his possession any supplementary insurance stamp which has been fraudulently printed or impressed from a genuine die, or any supplementary insurance stamp or part of such stamp which has been fraudulently cut, torn, or otherwise removed from any material or any supplementary insurance stamp which has been fraudulently mutilated, or any stamped material out of which any name, sum, date or other matter or thing has been fraudulently erased or otherwise either really or apparently removed, shall be guilty of felony and shall on conviction be liable to be kept in penal servitude for any term not exceeding fourteen years, or to be imprisoned with or without hard labour for any term not exceeding two years.

16

Proceedings for detection of forged dies, etc.

On information given before a Justice of the District Court upon oath that there is just cause to suspect any person of being guilty of any of the offences aforesaid, such Justice may, by a warrant under his hand, cause every house, room, shop, building, or place belonging to or occupied by the suspected person, or where he is suspected of being or

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having been in any way engaged or concerned in the commission of any such offence, or of secreting any machinery, implements, or utensils applicable to the commission of any such offence, to be searched, and if upon such search any of the said several matters and things are found the same may be seized and carried away, and shall afterwards be delivered over to the Minister for Posts and Telegraphs.

17

Proceedings for detection of stamps stolen or obtained fraudulently.

(1) Any Justice of the District Court having jurisdiction in the place where any supplementary insurance stamps are known or supposed to be concealed or deposited, may, upon reasonable suspicion that the same have been stolen or fraudulently obtained, issue his Warrant for the seizure thereof, and for apprehending and bringing before the District Court the person in whose possession or custody the stamps may be found, to be dealt with according to law.

(2) If the person does not satisfactorily account for the possession of the stamps or it does not appear that the same were purchased by him ... from some person duly appointed to sell and distribute supplementary insurance stamps or duly licensed to deal in such stamps the stamps shall be forfeited and shall be delivered over to the Minister for Posts and Telegraphs.

(3) Provided that if at any time within six months after the delivery any person makes out to the satisfaction of the Minister for Posts and Telegraphs that any stamps so forfeited were stolen or otherwise fraudulently obtained from him, and that the same were purchased by him . . . from some person duly appointed to sell or distribute supplementary insurance stamps or duly licensed to deal in such stamps, such stamps may be delivered up to him.

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18

Licensed person in possession of forged stamps.

(1) If any forged supplementary insurance stamps are found in the possession of any person appointed to sell and distribute supplementary insurance stamps, or being or having been licensed to deal in such stamps, that person shall be deemed and taken, unless the contrary is satisfactorily proved, to have had the same in his possession knowing them to be forged, and with intent to sell, use or utter them, and shall be liable to the punishment imposed by law upon a person selling, using, uttering or having in possession forged supplementary insurance stamps knowing the same to be forged.

(2) If the Minister for Posts and Telegraphs has cause to suspect any such person of having in his possession any forged supplementary insurance stamps, he may by warrant under his hand authorise any person to enter between the hours of nine in the morning and seven in the evening into any house, room, shop, or building of or belonging to the suspected person, and if on demand of admittance, and notice of the warrant, the door of the house, room, shop or building, or any inner door thereof, is not opened, the authorised person may break open the same and search for and seize any supplementary insurance stamps that may be found therein or in the custody or possession of the suspected person.

(3) All officers of the peace are hereby required, upon request by any person so authorised, to aid and assist in the execution of the warrant.

(4) Any person who :—

(a) Refuses to permit any such search or seizure to be made as aforesaid, or

(b) Assaults, opposes, molests, or obstructs any person so authorised in the due execution of the powers conferred by this section

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or any person acting in his aid or assistance, and any officer of the peace who upon any such request as aforesaid, refuses or neglects to aid or assist any person so authorised in the due execution of his powers shall incur a fine of fifty pounds.

19

Mode of proceeding when stamps are seized.

Where supplementary insurance stamps are seized under a warrant, the person authorised by the warrant shall, if required, give to the person in whose custody or possession the stamps are found an acknowledgment of the number, particulars and amount of the stamps, and permit the stamps to be marked before removal thereof.

20

As to defacement of adhesive stamps.

Every person who by any writing in any manner defaces any supplementary insurance stamp before it is used shall incur a fine of five pounds : Provided that any person may with the express sanction of the Minister for Posts and Telegraphs and in conformity with the conditions which he may prescribe, write upon or otherwise appropriate a supplementary insurance stamp before it is used for the purpose of identification thereof.

21

Offences otherwise not specially provided for.

Any person who practises or is concerned in any fraudulent act, contrivance, or device relating to supplementary insurance stamps and not specially provided for by law, with intent to defraud the State of any duty shall incur a fine of fifty pounds.

24

As amended by sub-section (6) of section 7 of the Revenue Act, 1898.

Declarations, how to be made.

Any statutory declaration, affidavit, or oath to be made in pursuance of or for the purpose of this or any other Act for the time being in force relating to supplementary insurance stamps may be made in the State before a Justice of the District Court, a Peace Commissioner, a Commissioner for Oaths, or a notary public or at any place

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out of the State before any person duly authorised to administer oaths there.

25

Mode of granting Licences.

Any licence or certificate to be granted by the Minister for Posts and Telegraphs under this or any other Act for the time being in force relating to supplementary insurance stamps may be granted by such officer or person as the Minister for Posts and Telegraphs may authorise in that behalf.

26

Recovery of fines.

All fines imposed by this Act may be proceeded for and recovered in the same manner and in the case of summary proceedings with the like power of appeal as any fine or penalty under any Act relating to the excise.

27

Definitions

In this Act, unless the context otherwise requires :—

The expression " duty " includes any contribution payable under the Insurance (Intermittent Unemployment) Act, 1942 (No. 7 of 1942), and directed to be made by means of stamps.

The expression " material " includes every sort of material upon which words or figures can be expressed.

*   *   *    *   *    

The expression " die " includes any plate, type, tool, or implement whatever used under the direction of the Minister for Posts and Telegraphs for expressing or denoting any duty, or rate of duty, or the fact that any duty or rate of duty . . . has been paid . . . or for denoting any fee and also any part of any such plate, type, tool or implement.

The expression " forge " and " forged " include counterfeit and counterfeited. The expression " stamp " means as well a stamp impressed by means of a die as an adhesive stamp for denoting any duty or fee.

The expression " stamped " is applicable as well to material impressed with stamps by means of a die as to material having adhesive stamps affixed thereto.

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9

As amended by sub-section (5) of section 7 of the Revenue Act, 1898.

Penalty for frauds in relation to adhesive stamps.

(1) If any person :—

(a) fraudulently removes or causes to be removed from any instrument any supplementary insurance stamp, or affixes to any other instrument or uses for the purpose of the payment of contributions under the Insurance (Intermittent Unemployment) Act, 1942 (No. 7 of 1942), any supplementary insurance stamp which has been so removed with intent hat the stamp may be used again ; or

(b) sells or offers for sale or utters, any supplementary insurance stamp which has been so removed or utters any instrument having thereon any supplementary insurance stamp which has to his knowledge been so removed as aforesaid ;

he shall, in addition to any other fine or penalty to which he may be liable, incur a fine of fifty pounds. Any fine incurred under this section may be recovered summarily, subject to the like right of appeal as in the case of any fine under any Act relating to the excise.

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65

Prohibition of fictitious stamps.

(1) A person shall not—

(a) make, knowingly utter, deal in, or sell any fictitious stamp, or knowingly use for the purpose of payment of contributions under the Insurance (Intermittent Unemployment) Act, 1942 (No. 7 of 1942), any fictitious stamp ; or

(b) have in his possession unless he shows a lawful excuse, any fictitious stamp ; or

(c) make, or, unless he shows a lawful excuse, have in his possession, any die, plate, instrument, or materials for making any fictitious stamp.

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(2) If any person acts in contravention of this section he shall be liable on summary conviction on a prosecution by order of the Minister for Industry and Commerce to a fine not exceeding twenty pounds, subject to the like right of appeal as in the case of a penalty under the Acts relating to the Excise.

(3) Any stamp, die, plate, instrument or materials found in the possession of any person in contravention of this section maybe seized and shall be forfeited.

(4) For the purposes of this section "fictitious stamp" means any facsimile or imitation or representation, whether on paper or otherwise, of a supplementary insurance stamp.