Revised Laws of Saint Lucia (2021)

18.   Production in evidence of unstamped documents

  1.  

    (1)   Upon the production of an instrument chargeable with any duty as evidence in any court, or in judge's chambers, or before the Registrar, notice shall be taken by the judge, magistrate or Registrar, that such instrument is unstamped or insufficiently stamped, and it shall be the duty of the Registrar or clerk of the Court to call the attention of the judge or magistrate to the fact that such instrument is unstamped or insufficiently stamped; and if the instrument is one which may legally be stamped after the execution thereof, it may, on payment to the Registrar or the clerk of the Court, as the case may be, of the amount of the unpaid duty and the penalty payable under this Act on stamping the same and of a further penalty of $2.50, be received in evidence, saving all just exceptions on other grounds.

  1.  

    (2)   The Registrar or clerk of the Court upon receiving payment of the said duty and penalty or penalties shall give a receipt for the same, and make an entry in a book to be kept for that purpose of the payment and of the amount and nature thereof, and communicate to the Director of Finance and Planning the name or title of the cause or proceeding in which, and of the party from whom, he or she received the duty and penalty or penalties, and the date and description of the instrument, and shall pay over to the Director of Finance and Planning the said duty and penalty or penalties.

  1.  

    (3)   The Director of Finance and Planning shall upon the production to him or her of such receipt cause such instrument to be stamped with the stamp or stamps equivalent to the stamp duty and penalty or penalties and shall write the world “Penalty” across the face of the stamp or stamps denoting the penalty or penalties.

  1.  

    (4)   The decision of the judge or magistrate as to the necessity or sufficiency of a stamp upon any instrument produced as evidence, or as to the amount payable as stamp duty or penalty thereon shall be final and conclusive.

  1.  

    (5)   Save as provided in this and the last preceding section, no instrument chargeable with any duty shall (except in criminal proceedings) be admissible in evidence unless it is duly stamped in accordance with the law in force at the time when it was first executed.