Constitution and duties of Commissioners of Stamps

(1) All stamp duties shall be under the care and management of one or more persons in this Act called “the Commissioners” to be appointed from time to time by the Minister. (2) The Commissioners may sue and be sued by the name of the Commissioners of Stamps, and may for all purposes be described by that name. (3) The Commissioners may, with the approval of the Minister from time to time, by Order published in the Gazette, make regulations with respect to any matter which, under this Act, may or is required to be prescribed, and generally for carrying this Act into effect, and may, with such approval as aforesaid, from time to time delegate any power or duty to any person. (4) Subject to this Act, the Minister may from time to time give general or special directions to the Commissioners with respect to any matter or thing which the Commissioners are required or empowered to do, whether discretionary or otherwise, and such directions shall be observed by the Commissioners accordingly. 9