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STAMP DUTY ACT
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20.   Instruments to be stamped before registering enrolling or filing

Revised Laws of Saint Lucia (2021)

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20.   Instruments to be stamped before registering enrolling or filing

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    (1)   An instrument chargeable with duty, nor any notarial or other copy, memorial or extract thereof, shall not be registered, enrolled or filed unless such instrument shall be duly stamped in accordance with the law in force when it was first executed.

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    (2)   If any person whose office it is to register, enrol or file any such instrument, copy, memorial or extract, knowingly registers, enrols or files any such instrument which is not duly stamped, or any such copy, memorial or extract the original whereof is not duly stamped, he or she shall incur a fine not exceeding $50.

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    (3)   The original of every such copy, memorial or extract shall be delivered to the said officer for his or her inspection for the purpose of ascertaining if it is duly stamped.

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    (4)   It shall not, however, be necessary to deliver for inspection any such original—

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      (a)     if it purports to be more than 30 years old, in which case it shall be deemed to have been duly stamped;

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      (b)     if the Treasury receipt or other evidence is produced to the officer, showing to the satisfaction of the officer that stamp duty has been paid on such original; or

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      (c)     if a copy or extract of the original stamped with the duty chargeable on the original as provided in subsection (5) is presented to the officer.

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    (5)   In the case of an unstamped or insufficiently stamped instrument the following provisions shall have effect—

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      (a)     any such instrument, and any notarial copy, memorial or extract thereof, may be registered, enrolled or filed if such instrument or such copy, as the case may be, is stamped under section 19 with the amount of duty chargeable on such instrument or on the original of such copy, memorial or extract, as the case may be, under the law in force when the said instrument or original was first executed, and the penalty, if any, prescribed by the said section 19 on stamping the said instrument, or copy, memorial or extract, has been paid; and

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      (b)     in case of dispute between the Director of Finance and Planning and the person requiring any such stamping as to the amount of the duty payable, it shall be assessed under section 16 or otherwise as may be prescribed.

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    (6)   Nothing in this section shall be construed as—

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      (a)     permitting or requiring any copy, memorial or extract to be registered, enrolled or filed which is not permitted or required by any other law to be registered, enrolled or filed;

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      (b)     requiring any instrument, or the original thereof which purports to be more than 30 years old to be stamped before registration, enrolment, or filing.

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