Stamp Duties Consolidation Act 1999 section 143

Mode of proceeding when stamps are seized

Section 143 sets out the procedure that must be followed when stamps are seized under a warrant.

• The procedure applies where stamps are seized on foot of a warrant.
• If requested, the person authorised by the warrant must give an acknowledgement to the person in whose custody or possession the stamps were found.
• The acknowledgement must set out the number, particulars and amount of the stamps that have been seized.
• Before the stamps are removed, the authorised person must permit them to be marked.