Stamp Act · 2022 Revised Edition · Part · Time of Stamping Instruments
Section 43A
Official textFrom Attorney General's Chambers, unchanged
Any person having by law or consent of parties authority to receive evidence, and any person in charge of a public office, except a police officer, before whom any instrument, chargeable in his opinion with duty, is produced or comes in the performance of his functions shall, if it appears to him that such instrument is not duly stamped, impound the same.
instrument
“instrument” includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded;
For the purpose of subsection (1), any such person shall examine every instrument so chargeable and so produced or coming before him in order to ascertain whether it is stamped with a stamp of the value and description required by any written law in force in Brunei Darussalam when such instrument was executed or first executed.
chargeable
“chargeable” means, as applied to an instrument executed or first executed after the commencement of this Act, chargeable under this Act, and as applied to any other instrument chargeable under the law in force in Brunei Darussalam when such instrument was executed or, when several persons executed the instrument at different times, first executed;
Nothing in this section is deemed to require any Magistrate or
Judge of a criminal court to examine or impound, if he does not think fit to
Stamp do so, any instrument coming before him in the course of any criminal proceeding.
In the case of a Judge of the Supreme Court, the duty of examining and impounding any instrument under this section shall be performed by the Registrar or Deputy Registrar of that Court.
Terms defined in s 2
chargeable
Defined · s 2“chargeable” means, as applied to an instrument executed or first executed after the commencement of this Act, chargeable under this Act, and as applied to any other instrument chargeable under the law in force in Brunei Darussalam when such instrument was executed or, when several persons executed the instrument at different times, first executed;
instrument
Defined · s 2“instrument” includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded;
Part 6
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Sale of Stamps and Allowance for Spoiled Stamps
Part
Offences and Penalties
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Estate Duties
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