2580
Non-admissibility of unstamped instruments. 54 & 55 Vict. c. 39, ss. 14, 17, 41.
*
No. 8 of 1921.
STAMP.
(6) If any instrument which is liable to stamp duty is not duly stamped, every person specified in the sixth column of the said Schedule as being liable for stamping shall also be deemed to be guilty of an offence against this Ordinance.
(7) Where in the sixth column of the said Schedule the liability for stamping is imposed upon more persons than one, every person on whom the said liability is imposed may, if the instrument is not duly stamped, be proceeded against either civilly or criminally without reference to any civil liability of the parties inter se for the payment of the stamp duty.
(8) Where in the said Schedule it is specified that the stamp duty is to be payable otherwise than by means of stamps, the duty shall be payable as may be stated in the said Schedule and in any regulations which may be made under this Ordinance on the subject.
6.-(1) Subject to the provisions of sub-section (3) of this section and to the provisions of section 16, no instrument chargeable with stamp duty under this Ordinance shall be received in evidence in any proceedings whatsoever, except (a) in criminal proceedings, and (b) in civil proceedings by the Collector to recover stamp duty, unless such instrument is duly stamped, whether the point of time before which, or the period of time within which, such an instrument should be stamped shall or shall not have arrived or expired as the case may be.
(2) No instrument chargeable with stamp duty under this Ordinance shall be acted upon, filed, or registered, by any public officer or by any company, unless such instrument is duly stamped, whether the point of time before which, or the period of time within which, such an instrument should be stamped shall or shall not have arrived or expired as the case may be.
(3) Upon the production to any court (other than a criminal court), arbitrator, referee, company or other corporation, or public officer, of any instrument which is chargeable with stamp duty under this Ordinance and which is not duly stamped, it shall be the duty of such court, arbitrator, referee, company or other corporation, or public officer, to take notice of the omission or insufficiency of the stamp on such instrument.
* As amended by No. 24 of 1922 and Law Rev. Ord., 1924.
2580
Non-admis- sibility of unstamped
instruments. 54 & 55 Vict.
c. 39, ss. 14, 17, 41.
*
No. 8 of 1921.
STAMP.
(6) If any instrument which is liable to stamp duty is not duly stamped, every person specified in the sixth column of the said Schedule as being liable for stamping shall also be deemed to be guilty of an offence against this Ordinance.
(7) Where in the sixth column of the said Schedule the liability for stamping is imposed upon more persons than one, every person on whom the said liability is imposed may, if the instrument is not duly stamped, be proceeded against either civilly or criminally without reference to any civil liability of the parties inter se for the payment of the stamp dut.
(8) Where in the said Schedule it is specified that the stamp duty is to be payable otherwise than by means of stamps, the duty shall be payable as may be stated in the said Schedule and in any regulations which may be made under this Ordinance on the subject.
6.-(1) Subject to the provisions of sub-section (3) of this section and to the provisions of section 16, no instrument chargeable with stamp duty under this Ordinance shall be received in evidence in any proceedings whatsoever, except (a) in criminal proceedings, and (b) in civil proceedings by the Collector to recover stamp duty, unless such instrument is duly stamped, whether the point of time before which, or the period of time within which, such an instrument should be stamped shall or shall not have arrived or expired as the case may be.
(2) No instrument chargeable with stamp duty under this Ordinance shall be acted upon, filed, or registered, by any public officer or by any company, unless such instrument is duly stamped, whether the point of time before which, or the period of time within which, such an instrument should be stamped shall or shall not have arrived or expired as the case may be.
(3) Upon the production to any court (other than a criminal court), arbitrator, referee, company or other corporation, or public officer, of any instrument which is chargeable with stamp duty under this Ordinance and which is not duly stamped, it shall be the duty of such court, arbitrator, referee, company or other corporation, or public officer, to take notice of the omission or insufficiency of the stamp on such instru-
* As amended by No. 24 of 1922 and Law Rev. Ord., 1924.
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