Stamp Duties Consolidation Act 1999 section 140

Proceedings for detection of forged dies, etc

Section 140 allows a District Court judge to issue a search warrant where a person is suspected of committing a stamp duty offence under section 139, and provides for the seizure of any machinery or implements used in the offence.

• Information must be given on oath before a District Court judge.
• The judge must be satisfied that there is just cause to suspect a section 139 offence has been committed.
• The warrant may authorise the search of any premises belonging to, occupied by, or suspected of being used by the suspect, including places where machinery or implements may be hidden.
• Any items found during the search may be seized and must be delivered over to the Revenue Commissioners.