Stamp Duties Act.--1923. Receipts. PART III. 82. In this Act the term "receipts" includes any note, memo- Provisions as to randum, or writing whereby (a) any money amounting to Two Pounds or upwards, or any (b) any debt or demand, or any part of a debt or demand, of and whether the same is or is not signed with the name of any duty upon receipts. 789, 1902, s. 32 (1). 83. The duty upon a receipt may be denoted by an adhesive How duty on stamp, which shall be cancelled by the person by whom the receipt receipts may be is given before he delivers it out of his hands: Provided that any Ibid., s. 32 (2), person may stamp a receipt with an impressed stamp upon the terms s. 33 (proviso). following, that is to say : I. Within fourteen days after the receipt has been given, on II. After fourteen days but within one month after the receipt of not exceeding Ten Pounds: In no other case shall a receipt be stamped with an impressed stamp: Provided further that a receipt may be written upon a form which 1216, 1915, s. 7. has been stamped before signature with an impressed stamp. 84. If any person (a) gives a receipt liable to duty and not duly stamped; or Penalty for offences in reference to receipts. (b) in any case where a receipt would be liable to duty, refuses Ibid., s. 33 (part). to give a receipt duly stamped; or (c) upon a payment to an amount the receipt for which is liable to duty gives a receipt for a less amount, or separates or he shall be liable to a penalty not exceeding Ten Pounds. Totalizators. 85. In this Act the term "racing club" includes a trotting club. Racing club to include trotting 86. There shall be payable upon the gross takings of every Duty on takings of totalizator, or other instrument or machine of a like nature and totalizator. conducted upon the like principle, the duty specified in the Second Schedule. (part). 87. (1) Payment 1216, 1915, s. 8. PART UI. Payment of stamp duty shall be made to the Commissioner. 789, 1902, s. 34 (part). Statement of takings to be for missioner. 789, 1902, s. 34 (part). Stamp Duties Act.-1923. 87. (1) Payment of any such duty shall be made to the Com missioner. (2) No such payment shall be deemed to be a discharge for the duty payable upon the gross takings of any totalizator until a formal receipt therefor has been given by the Commissioner, who shall in each case, prior to giving a receipt, satisfy himself that the full amount of duty has been paid. 88. For the purpose of ascertaining the amount of the duty hereby warded to the Com- imposed, it shall be the duty of each horse-racing club, racing committee, and racing association to forward to the Commissioner, within fourteen days after the holding of any race meeting held or conducted by such club, committee, or association at which any totalizator is used, a full statement in writing showing the total amount of the takings of each totalizator used at such meeting, and the particulars of such amount. Penalty on failure to deliver such statement. 789, 1902, s. 35. Regulations. 89. If any racing club, committee, or association (a) neglects to make out and deliver such full statement as aforesaid within one month after the holding of any race meeting held or conducted by such club, committee, or association at which any totalizator is used; or (b) wilfully delivers any such statement which is false in any particular, such club, committee, or association, and every officer thereof respectively who has taken an active part in the holding or conduct of any such race meeting, shall be liable to a penalty of Twenty Pounds. 90. (1) In addition to any power by any other section of this Act conferred on the Governor to make regulations as to any matter, the Governor may make regulations (a) for arranging with any racing club for the collection and payment of the duty payable by any other racing club, committee, or association in the same district; (b) for prescribing the form of any statement, affidavit, declaration, bond, or other instrument required in connection with the payment of duty upon the gross takings of any totalizator: Provided that any statement required shall be verified by an affidavit or declaration sworn or made before a Justice; and (c) generally for facilitating or compelling payment of duty upon the gross takings of any totalizator. (2) Subsections (2) and (3) of section 112 shall apply to regulations made under this section. PART Stamp Duties Act.—1923. PART IV. SPECIAL PROVISIONS WITH RESPECT TO AMUSEMENTS DUTY. PART IV. 91. In this Part, unless inconsistent with the context or some Interpretation other meaning is clearly intended— "Admission means admission as a spectator or one of the audience, and " payment on admission " includes any payment made by a person who, having been admitted to one part of a place where an amusement is held, is subsequently admitted to another part thereof for admission to which a payment involving duty or more duty is required: "Amusement means amusement (including, though without limiting the meaning of that term, concert, recital, lecture, reading, entertainment of the stage, cinematograph or other picture show, dancing, boxing, horse-racing, or other exhibition, performance, amusement, sport, game, or contest of any kind whatsoever) to which persons are admitted for payment; and "admission to an amusement" includes admission to any place in which the a musement is held: "Promoter," in relation to any amusement, includes the person, company, corporate body, or association having the superintendence or management of the amusement, and also includes the agent, trustee, manager, or committee of any such person, company, corporate body, or association respectively, and also includes any person responsible for the management of the amusement. Duty to be Puid on Admission to Amusements. 1244, 1915, s. 5. for admission to 92. There shall be charged, levied, and paid on all payments for Duty on payments admission to any amusement as defined by this Part a stamp duty amusements. (in this Part referred to as " amusements duty ") at the rates specified in the Fourth Schedule. Ibid., s. 6. 93. (1) No person shall be admitted for payment to any amuse- Persons not to be ment where the payment is subject to amusements duty, except admitted to amusements without duly stamped ticket. (a) upon the production and delivery to some person appointed Ibid., s. 7. (b) in special cases with the approval of the Commissioner, unless the promoter of the amusement has made arrangements approved by the Commissioner for furnishing returns of the payments PART IV. How duty to be calculated and paid. Ibid., s. 8. Members' tickets and season tickets. Ibid., s. 9. Exemptions. Stamp Duties Act.-1923. payments for admission to the amusement and has given security up to an amount and in a manner approved by the Commissioner for the payment of duty. (2) If any person is admitted for payment to any place where an amusement is held and the provisions of this section are not complied with, the person admitted and the promoter of the amusement to which he is admitted shall be liable in respect of each offence to a penalty, in the case of the person admitted of Five Pounds, and in the case of the promoter of Fifty Pounds, and the promoter shall in addition be liable to pay any duty which should have been paid. 94. (1) Amusements duty shall be charged in respect of each person admitted for payment, and, in the case of admission by stamped ticket, shall be paid by means of the stamp on the ticket, and in the case of admission otherwise than by stamped ticket, shall be calculated and paid on the number of admissions. (2) Amusements duty may be denoted by an adhesive stamp, which shall be cancelled by the person issuing the ticket. (3) Amusements duty, in the case of admission otherwise than by stamped ticket, shall be recoverable from the promoter, and may, if the amount of duty is less than Fifty Pounds, without prejudice to any other means of recovery, he recovered by the Commissioner in a summary manner. 95. Where the payment for admission to an amusement is made by means of a lump sum paid as a subscription or contribution to any club, association, or society, or for a season ticket or for the right of admission to a series of amusements or to any amusement during a certain period of time, the amusements duty shall be paid on the amount of the lump sum, but where the Commissioner is of opinion that the payment of a lump sum or any payment for a ticket represents payment for other privileges, rights, or purposes besides the admission to an amusement, or covers admission to an amusement during any period for which the duty has not been in operation, the duty shall be charged on such an amount as appears to the Commissioner to represent the right of admission to amusements in respect of which amusements duty is payable. 96. (1) Where, upon application being made by the promoter of any amusement to the Commissioner prior to the giving of such amusement, the Commissioner is satisfied (a) that the whole of the gross takings or the whole of the net proceeds of such amusement are to be devoted to charitable, patriotic, religious, educational, or scientific purposes; and (b) that the estimated expenses (if any) to be incurred in connection with such amusement are reasonable, he may give to such promoter a certificate under his hand exempting such amusement from the payment of amusements duty, and Stamp Duties Act.-1923. and such certificate shall be evidence that amusements duty is not chargeable on payments made for admission to such amusement. (2) If the estimate of expenses to be incurred in connection with such amusement is exceeded, any certificate granted under subsection (1) hereof with respect thereto may be declared by the Commissioner to be null and void, and thereupon (a) the exemption hereby granted shall cease; and (b) the promoter to whom the same was granted shall be liable to a penalty not exceeding Twenty Pounds, unless he satisfies the Commissioner that such excess could not reasonably have been foreseen. (3) Amusements duty shall not be charged on payments for admission to any agricultural, horticultural, floricultural, poultry, dog, or other like show. Supplementary Provisions. PART IV. barriers. Ibid., s. 11. 97. (1) The Commissioner may, upon application being made to Use of automatic him by the promoter of any amusement, grant to such promoter permission to use properly constructed barriers or mechanical contrivances which automatically register the actual number of persons admitted through or past such barriers or contrivances as the means of giving admission to such amusement, in lieu of giving admission by duly stamped tickets. (2) Every such permission shall be in writing and signed by the Commissioner, and shall be authority for the use of such barriers or contrivances on the occasion or occasions therein mentioned only. 98. (1) Every promoter to whom the permission mentioned in section 97 is given shall, immediately upon the termination of the amusement at which any such barriers or contrivances have been used, check the numbers registered upon such barriers or contrivances and shall make a 1eturn verified by statutory declaration showing the numbers registered thereon and the prices of admission through or past each such barrier or contrivance. (2) Such return shall be in the prescribed form, and shall be delivered to the Commissioner within three days from the holding of such amusement, together with the amount of amusements duty payable. (3) Any promoter failing or neglecting to comply with the provisions of this section, or making an incorrect or fraudulent return hereunder, shall be liable to a penalty not exceeding Fifty Pounds. furnished. 99. The Commissioner may require the promoter of any amuse- Commissioner may ment to make arrangements approved by the Commissioner for require returns to be furnishing returns of the payments for admission to such amusement Ibid, s. 13. and to give security up to an amount and in a manner approved by the Commissioner for the payment of duty, and if such promoter refuses |