Stamp Duties Consolidation Act 1999 section 141

Proceedings for detection of stamps stolen or obtained fraudulently

Section 141 provides that a District Court judge may issue a warrant for the seizure of stamps suspected of being stolen or fraudulently obtained, sets out when those stamps are forfeited to Revenue, and allows for their return to a rightful owner who comes forward within six months.

• A District Court judge may issue a warrant to seize stamps suspected of being stolen or fraudulently obtained and to bring the person holding them before the court.
• The person in possession must satisfactorily account for how the stamps were obtained.
• If the person cannot show the stamps were bought from Revenue or an authorised seller, the stamps are forfeited and handed over to Revenue.
• A genuine owner has six months to reclaim forfeited stamps by proving to Revenue that the stamps were stolen from them and were originally bought from an authorised source.