Stamp Duties Act, 1968 (Act No. 77 of 1968)

Chapter III: General Provisions Relating to the Stamping of Instruments

12. Invalidity of instruments not duly stamped
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Save as is otherwise expressly provided in any law, no instrument which is required to be stamped under this Act shall be made available for any purpose whatever unless it is duly stamped, and in particular shall not be produced or given in evidence or be made available in any court of law, except—

(a)in criminal proceedings; or
(b)in any proceedings by or on behalf of the State for the recovery of any duty on the instrument or of any interest, penalty or additional duty alleged to have been incurred under this Act in respect of that instrument:

Provided that the court before which any such instrument is tendered may permit or direct that, subject to the payment of any interest, penalty and additional duty incurred in respect of that instrument under sections 9, 9A and 9B, the instrument be stamped in accordance with the provisions of this Act and upon the instrument being duly stamped may admit it in evidence.