67Retaining and impounding of instruments

#### 67 Retaining and impounding of instruments (1) Where the Commissioner has reason to believe that an instrument liable to duty has not been duly stamped, or has not been lodged for assessment as required by this Act, a person authorized by the Commissioner may seize the instrument. (2) The Commissioner may retain possession of an instrument lodged for assessment of duty, or seized under subsection (1), until his assessment and any duty assessed by him and any additional amount payable by way of penalty in respect of that instrument under this Act has been paid. (3) Notwithstanding subsection (2), the Commissioner shall, on being required to do so by subpoena, summons or order of a court, produce the instrument or cause it to be produced to the court for as long as it is required in proceedings in the court. (4) This Act applies to an instrument that has been seized under this section as though it had been lodged with the Commissioner for assessment.