Sub-Accountants powers and duties

(1) Sub-Accountants are authorized to stamp instruments by means of impressed stamps in the form of adhesive stamps affixed to the instrument by or under the authority of the Sub- Accountant and cancelled by the Sub-Accountant by a perforating machine. They are also authorized to collect 8 Stamp Duties (2) Sub-Accountants cannot be required to sell adhesive stamps for the above purpose. Persons presenting instruments to be stamped must themselves procure the necessary adhesive (3) A Sub-Accountant who is unable to determine the proper stamp to be affixed on an instrument should suggest to the party presenting the instrument that it be sent to Belize City for assessment under section 27 of the Act. If the party consents, the procedure laid down in regulation 5 of these Regulations should be observed. (4) If the party will not consent to an assessment, the Sub- Accountant should refuse to stamp the instrument and return it to the party with the intimation that he should procure it to be stamped at the head office at Belize City.