28.
(1) Where any person who has, by law or consent of parties, authority to receive evidence or the Registrar- General admits in evidence, or acts upon, any instrument in accordance with the provisions of the proviso to section 33, he shall send the Commissioner-General an authenticated copy of such instrument, supplied at the expense of the person tendering it, together with a certificate in writing stating the amount of the stamp duty and penalty levied in respect thereof, and shall send such amount to the Commissioner-General. |
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(2) In every other case the person so impounding an instrument shall send it in the original to the Commissioner-General. |
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