STAMP.
No. 8 of 1921.
2581
1
ment, and thereupon to take action in accordance with the [s. 6 contd.] following rules:
(a). If the point of time before which, or the period of time within which, such an instrument should be stamped has arrived or expired as the case may be, and if the payment of stamp duty be compulsory, the instrument shall be impounded and, unless the instrument shall have been produced to the Collector himself, shall be forwarded to the Collector.
(b) In any such case, before the exclusion or rejection of the instrument, the person tendering such instrument, if he desires, shall be given a reasonable opportunity of applying to the Collector for special leave under the provisions of section 16.
(c) If the payment of stamp duty is voluntary, and the instrument is produced to any such court, arbitrator or referee, the instrument shall, saving all just exceptions on other grounds, be received in evidence upon payment to the court, arbitrator or referee, of the amount of the unpaid duty and of the penalty if any. Such duty and penalty, if any, shall be remitted to the Collector with the instrument to be stamped after the instrument has been admitted in evidence.
(4) If a public officer is empowered or required by law to act upon, file, or register, a duplicate or copy of any instrument, and if the original of such instrument would require to be duly stamped if acted upon, filed, or registered, by such public officer, it shall be lawful for such public officer to call for the production of the original instrument or for evidence to his satisfaction that it was duly stamped, and no public officer shall act upon, file, or register, any such duplicate or copy without production of the original instrument duly stamped or of evidence as aforesaid.
(5) The penalties on stamping instruments out of time referred to in sub-section (3) (c) shall be as follows:-
within one month out of time......$5;
over one month and within three months out of time.. $25;
over three months and within six months out of time... $50;
over six months out of time. $100.