||Title:||STAMP DUTY ORDINANCE||Gazette Number:|
|Section:||7||Heading:||Licensing and use of franking machines||Version Date:||30/06/1997|
(1) The Collector may issue a licence to any person in the form in Part 1 of the Second Schedule authorizing such person to use a franking machine for the purpose of stamping any instrument under section 5(4).
(2) No person shall use a franking machine for the purpose of stamping any instrument under section 5(4)-
(3) The general provisions in Part 2 of the Second Schedule shall have effect in relation to every licence and licensed franking machine.
(a) without a licence; or
(b) otherwise than in accordance with the conditions set out in Part 1 of the Second Schedule or such additional or other conditions as the Collector may impose in respect of such licence; or
(c) unless at the time it stamps such instrument the machine stamps the date of stamping thereon.
(4) No person other than the Collector or an authorized officer shall break or in any way interfere with any seal affixed to a licensed franking machine for the purposes of this section by the Collector or an authorized officer.
(5) The Collector may cancel a licence at any time if there are reasonable grounds for believing that-
(6) Any person who contravenes subsection (2) or (4) commits an offence.
(a) any person has used the licensed franking machine in contravention of subsection (2)(b) or (c) or has broken or interfered with any seal affixed thereto in contravention of subsection (4); or
(b) the licensed franking machine is capable of making an imperfect stamp; or
(c) the licensed franking machine has not been used for a period of not less than 6 months.
(7) Whenever in any prosecution for an offence against subsection (2) it is proved that the accused had in his possession a franking machine, it shall be presumed unless the contrary is proved that such machine was used for the purpose of stamping an instrument under section 5(4).
(8) Any franking machine in respect of which an offence is committed against subsection (2) shall, upon application by the Collector to a magistrate, be forfeited whether or not any person is convicted in respect of such offence.
(9) In this section-
"authorized officer" (獲授權人員) means a public officer authorized in writing by the Collector for the purposes of this section;
"licence" (牌照) means a licence issued by the Collector under subsection (1), and "licensed" (已有牌照) shall be construed accordingly.