1498
No. 8 of 1921.
STAMP.
Non-admissibility of unstamped instruments. 54 & 55 Vict.
c. 39, ss. 14, 17, 41.
Schedule.
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 has or has not 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 has or has not 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 and thereupon to take action in accordance with the following rules-
(a) if the point of time before which or the period of time within which the instrument should have been stamped has arrived or expired, as the case may be, and the instrument is one in respect of which a person is specified in the sixth column of the Schedule as being liable for the stamping thereof, the instrument shall be impounded and, unless the instrument has 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 shall, if he desires, be given a reasonable opportunity of applying to the Collector for special leave under the provisions of section 16;
(c) in all other cases, unless otherwise expressly provided in this Ordinance, the instrument shall, saving all just exceptions on other grounds, be received in evidence upon payment to the
As amended by Law Rev. Ord., 1939, Supp. Sched.
1498
No. 8 of 1921.
STAMP.
Non-admis- sibility of unstamped instruments. 54 & 55 Vict.
c. 39, ss. 14,
17, 41.
Schedule.
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 has or has not 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 has or has not 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 and thereupon to take action in accordance with the following rules-
(a) if the point of time before which or the period of time within which the instrument should have been stamped has arrived or expired, as the case may be, and the instrument is one in respect of which a person is specified in the sixth column of the Schedule as being liable for the stamping thereof, the instrument shall be impounded and, unless the instrument has 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 shall, if he desires, be given a reasonable opportunity of applying to the Collector for special leave under the provisions of section 16;
(c) in all other cases, unless otherwise expressly provided in this Ordinance, the instrument shall, saving all just exceptions on other grounds, be received in evidence upon payment to the
As amended by Law Rev. Ord., 1939, Supp. Sched.
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