STAMP DUTIES ACT 1923 - SECT 108
STAMP DUTIES ACT 1923 - SECT 108
108—Penalties for certain offences
(b)
impresses any material with a forged die;
(c)
cuts, tears or in any way removes from any material any stamp with intent to
make fraudulent use of the stamp or of any part thereof;
(d)
mutilates any stamp with intent to make fraudulent use of any part thereof;
(e)
fraudulently fixes or places upon any material, or upon any stamp, any stamp
or part of a stamp which has been cut, torn or in any way removed from any
other material or out of or from any other stamp;
(f)
erases or otherwise removes from any stamped material any name, sum, date or
other matter or thing therein written with the intent that any fraudulent use
should be made of the stamp upon the material;
(g)
knowingly sells or exposes for sale, or utters or uses, any forged stamp;
(h)
knowingly and without lawful excuse (the proof of which lawful excuse shall
lie on the person accused) has in his possession any forged die or stamp, or
any stamp or part of a stamp which has been fraudulently cut, torn or
otherwise removed from any material, or any stamp which has been fraudulently
mutilated, or any stamped material out of which any name, sum, date or other
matter or thing has been fraudulently erased or otherwise removed,
shall be guilty of an offence and liable to imprisonment for a term of not
less than one year and not more than seven years.
(2) Any person who
causes to be done, or knowingly assists in doing, any of the acts mentioned in
subsection (1)(a) to (h) shall be deemed to be guilty of the principal
offence and shall be punishable accordingly.