Stamp Duties Act 1929 · 2021 Revised Edition · Part 1 · Preliminary
3. Commissioner and Deputy Commissioners of Stamp Duties
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The Minister may appoint an officer to carry out the provisions of this Act, to be called the Commissioner of Stamp Duties, and such number of Deputy Commissioners of Stamp Duties as the Minister thinks fit.
Commissioner
“Commissioner” means the Commissioner of Stamp Duties appointed under this Act;
An appointment under subsection (1) must be published in the Gazette.
Every Deputy Commissioner of Stamp Duties has and may exercise all the powers of the Commissioner under the provisions of this Act except subsection (3) and sections 40(3) and 68(1).
The Commissioner may, subject to such conditions or restrictions as the Commissioner thinks fit, delegate to any person having official duty or employed in the administration of this Act, all or any of the powers, functions and duties vested in the Commissioner by this Act.
duty
“duty” means any stamp duty for the time being chargeable under this Act or any other Act;