Clause 6

by inserting, immediately after the words “if the instrument is not dated,” in subsection (1)(ii), the words “on an application made”; (b)by inserting, immediately after subsection (2), the following subsection:“(3) Notwithstanding subsection (1), where the Commissioner has reasonable cause to believe that a person —

has inadvertently paid duty of a greater value than was necessary; or

has inadvertently paid duty in respect of an instrument not liable to any duty,the Commissioner may, on his own initiative, make an allowance for the duty overpaid or paid (as the case may be).”; and (c)by deleting the words “for misused stamp certificates” in the section heading.