DUTIES ACT 1997 - SECT 304
Receipt of instruments in evidence
DUTIES ACT 1997 - SECT 304
Receipt of instruments in evidence
304 Receipt of instruments in evidence
(1) An instrument that effects a dutiable transaction or is chargeable with
duty under this Act is not available for use in law or equity for any purpose
and may not be presented in evidence in a court or tribunal exercising civil
jurisdiction unless--
(a) it is duly stamped, or
(b) it is stamped by the
Chief Commissioner or in a manner approved by the Chief Commissioner.
(2) A
court or tribunal may admit in evidence an instrument that effects a
dutiable transaction, or is chargeable with duty in accordance with the
provisions of this Act, and that does not comply with subsection (1)--
(a) if
the instrument is after its admission transmitted to the Chief Commissioner in
accordance with arrangements approved by the court or tribunal, or
(b) if
(where the person who produces the instrument is not the person liable to pay
the duty) the name and address of the person so liable is forwarded, together
with the instrument, to the Chief Commissioner in accordance with arrangements
approved by the court or tribunal.
(3) A court or tribunal may admit in
evidence an unexecuted copy of an instrument that effects a
dutiable transaction, or is chargeable with duty in accordance with the
provisions of this Act, if the court or tribunal is satisfied that--
(a) the
instrument of which it is a copy is duly stamped, or is stamped in a manner
approved by the Chief Commissioner, or
