Section 23Part 0 —
Unstamped instruments as evidence
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Subject to the Evidence Law (2019 Revision), no instrument shall be rejected as evidence in any court or legal tribunal by reason only that it is unstamped or insufficiently stamped for the purpose of this Law, provided, in any civil case, the person pro-pounding the instrument shall be required to stamp or stamp-up the instrument —
(a) if the deficiency of duty paid is in respect of ad valorem duty, with twice the amount of the deficiency; or
(b) in any other case, with twenty times the amount of the deficiency,
and, in any criminal case, the instrument shall be impounded and, at the termination of the case, sent to the Commissioner for such action as he may deem fit.
if the deficiency of duty paid is in respect of ad valorem duty, with twice the amount of the deficiency; or
in any other case, with twenty times the amount of the deficiency,
Cross References
- Section of Evidence Law
Evidence Law (2019 Revision)