Section 106 of Stamp Duty Act CAP 480: Power to exempt instruments

Any officer or servant of a public body having in his custody any registers, books, records, papers, documents or proceedings, the inspection whereof may tend to secure any duty, or to prove or lead...

If any person, whose office it is to enrol, register or enter in or upon any rolls, books or records any instrument chargeable with duty, enrols, registers or enters any such instrument not being duly...

(1) If any instrument sent to a collector under subsection (3) of section 19 is lost, destroyed or damaged during transmission, the person sending it shall not be liable for the loss, destruction or...

A Collector may administer any oath or affirmation which may be necessary for the purposes of this Act.

Any person drawing or executing a bill of exchange or a policy of marine insurance purporting to be drawn or executed in a set of two or more and not at the same time drawing or executing, on paper...

Any person who - (a) with intent to defraud the Government of duty, draws, makes or issues a bill of exchange or promissory note, bearing a date subsequent to that on which the bill or note is...

(1) Any person who practises or is concerned in any fraudulent act, contrivance or device, not specially provided for by any written law, with intent to defraud the Government of any stamp duty or...

(1) Where any obligation or liability is under the provisions of this Act imposed upon a corporate body and the obligation or liability is not discharged, every director, manager, secretary and other...

(1) If it appears to a magistrate upon the oath of any person that there is reason to believe that there are or may be upon or in the possession or under the control of any person, or on any premises,...

The Senior Collector of Stamp Duties may reward any person who informs a collector of an offence under this Act or assists in the recovery of any fine or penalty, but a reward exceeding ten thousand...

(1) There shall be exempt from stamp duty under this Act— (a) an instrument executed by or on behalf of or in favour of the Government in any case in which, but for this exemption, the Government...

There shall be defrayed out of moneys provided by Parliament administrative expenses incurred by the Cabinet Secretary or by any other Cabinet Secretary under this Act.

The Cabinet Secretary may make regulations as may appear to him to be necessary or expedient for the proper carrying out of the intent and provisions of this Act, and, without prejudice to the...

(1) The Cabinet Secretary may, by order published in the Gazette, amend the Schedule. (2) Every order made under this section shall be laid before the National Assembly without unreasonable delay,...