21. Power of judge to compel production of document for inspection and verification as to stamp duty
A judge may, on the application of the Director of Finance and Planning or any interested person, if satisfied that a notary, who has, or should have, the custody of an original instrument, which is liable to stamp duty, has failed or refused to produce it for inspection and verification as to stamp duty, require such notary to produce it for inspection and verification, and if he or she fails so to do and does not satisfactorily explain such non-production, the said notary commits an offence against this Act.