Cap 117 s 15 Non-admissibility, etc. of instruments not duly stamped (STAMP DUTY ORDINANCE)

Contents of Section

Chapter:	117	Title:	STAMP DUTY ORDINANCE	Gazette Number:	14 of 2011
Section:	15	Heading:	Non-admissibility, etc. of instruments not duly stamped	Version Date:	30/06/2011

(1) Subject to subsection (1A), no instrument chargeable with stamp duty shall be received in evidence in any proceedings whatsoever except-

(a) criminal proceedings;

(b) civil proceedings by the Collector to recover stamp duty or any penalty payable under this Ordinance,

or be available for any other purpose whatsoever, unless such instrument is duly stamped. (Amended 33 of 1998 s. 4)

(1A) Notwithstanding anything in subsection (1), an instrument which is not duly stamped may be received in evidence in civil proceedings before a court if-

(a) the court so orders upon the personal undertaking of a solicitor to cause-

(i) such instrument to be stamped in respect of the stamp duty chargeable thereon; and

(ii) any penalty payable under section 9 in respect thereof to be paid; or

(b) the instrument is endorsed by the Collector under section 14(1C). (Added 33 of 1998 s. 4)

(2) Subject to subsection (3), no instrument chargeable with stamp duty shall be acted upon, filed or registered by any public officer or body corporate unless such instrument is duly stamped or is endorsed by the Collector under section 14(1C); and any such public officer who or body corporate which fails to comply with this subsection shall incur a penalty at level 2 which shall be recoverable by the Collector as a civil debt due to the Government. (Amended 70 of 1994 s. 3; L.N. 338 of 1995; 33 of 1998 s. 4; 12 of 1999 s. 3)
(3) Subsection (2) does not apply in relation to the registration of-

*(a) an instrument under the Land Registration Ordinance (Cap 128) if the instrument is stamped under section 5(1), 13(2) or 18E(1), or is an agreement for sale that either contains a statement to the effect that it relates to non-residential property within the meaning of section 29A(1); or (Amended 8 of 1992 s. 3; L.N. 90 of 1999 and 44 of 1999 s. 15;

21 of 2003 s. 7; 14 of 2011 s. 4)

(b) an instrument of transfer if the instrument is stamped under section 13(2),

but the registration does not affect the question of whether the instrument is duly stamped. (Replaced 43 of 1991 s. 4)

(4) If a public officer is empowered or required by law to act upon, file or register a duplicate or copy of any instrument, and if the original of such instrument would require to be duly stamped if acted upon, filed or registered by such public officer, it shall be lawful for such public officer to call for the production of the original instrument, or for evidence to his satisfaction that it is duly stamped, and no public officer shall act upon, file or register any such duplicate or copy without production of the original instrument duly stamped or of evidence as aforesaid.
(5) The amendment made by section 4(1) of the Stamp Duty (Amendment) Ordinance 2011 (14 of 2011) does not apply in respect of a chargeable agreement for sale that was entered into before the date of commencement# of that section, and subsection (3)(a) as in force immediately before that date applies to the agreement as if that amendment had not been made. (Added 14 of 2011 s. 4)
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Notes:
* The amendments made by L.N. 90 of 1999 and Ord. No. 44 of 1999 to section 15(3)(a) shall only apply to an agreement for sale, or an unwritten sale agreement, as defined in section 29A(1), if the relevant date within the meaning of section 29B(3) is, in so far as such agreement for sale or unwritten sale agreement (as the case may be) is concerned, on or after 1 April 1999.
# Commencement date: 30 June 2011.