Stamp Act · 2022 Revised Edition · Part 6
Section 44
Official textFrom Attorney General's Chambers, unchanged
Subject to this section, no instrument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or consent of parties authority to receive evidence, or shall be acted upon, registered or authenticated by any such person or by any public officer, unless the instrument is duly stamped.
instrument
“instrument” includes every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded;
Any instrument referred to in subsection (1) shall, subject to all just exceptions, be admitted in evidence on payment of the duty and the penalty, if any, chargeable in respect thereof under section 39.
When a contract or agreement of any kind is effected by correspondence consisting of two or more letters and any one of the letters bears the proper stamp, the contract or agreement is deemed to be duly stamped.
Nothing in this section shall prevent the admission of any instrument in evidence —
in any criminal court; or
in any court when the instrument has been executed by or on behalf of the Government, or of any other government, country or territory, or where it beats the certificate of the Collector as provided by this Act.
Instruments impounded how dealt with [S 13/2013]
Terms defined in s 2
certificate
Defined · s 2“certificate” includes any document whatever being prima facie evidence of the title of any person as proprietor of or as having the beneficial interest in any share or shares or stock or debenture stock of any company or corporation where such person is registered in respect thereof in a register duly kept in Brunei Darussalam;
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;
Collector
Defined · s 2“Collector” means any officer whom His Majesty the Sultan and Yang Di-Pertuan may by public notification appoint in that behalf by name or in virtue of his office;
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
Sale of Stamps and Allowance for Spoiled Stamps
Part
Offences and Penalties
Part
Estate Duties
Part