Stamp Duties Act, 1968 (Act No. 77 of 1968)Chapter III: General Provisions Relating to the Stamping of Instruments13. Duties of public officers |
(1)
| (a) | It shall be the duty of every public officer to take cognizance of the requirements of this Act in respect of the stamping any instrument which may come before him in his official capacity, and no instrument, which is chargeable with duty and is not duly stamped, may be issued, received, lodged, filed, enrolled or registered by any public officer unless or until the same is duly stamped. |
| (b) | In the event of any refusal by any person to have any such instrument duly stamped, or if any public officer has reason to believe that fraud or evasion of duty was intended, the public officer must impound the instrument and transmit it to the Commissioner for the purpose of the recovery of the duty and any interest, penalty and additional duty incurred. |