272Receipt of instruments in evidence

272 Receipt of instruments in evidence (1) An instrument that effects a dutiable transaction or is chargeable with duty under this Act is not available for use in law or equity for any purpose and may not be presented in evidence in a court or tribunal exercising civil jurisdiction unless— (a) it is duly stamped; or (b) it is stamped by the Commissioner or in a manner approved by the Commissioner. (2) A court or tribunal may admit in evidence an instrument that effects a dutiable transaction, or is chargeable with duty in accordance with the provisions of this Act, and that does not comply with subsection (1)— (a) if the instrument is after its admission transmitted to the Commissioner in accordance with arrangements approved by the court or tribunal; or (b) if (where the person who produces the instrument is not the person liable to pay the duty) the name and address of the person so liable is forwarded, together with the instrument, to the Commissioner in accordance with arrangements approved by the court or tribunal. (3) A court or tribunal may admit in evidence an unexecuted counterpart of an instrument that effects a dutiable transaction, or is chargeable with duty in accordance with the provisions of this Act, if the court or tribunal is satisfied that— (a) the instrument of which it is a counterpart is duly stamped, or is stamped in a manner approved by the Commissioner; or (b) the counterpart is duly stamped under section 263. S. 273 substituted by No. 46/2004 s. 15.