Section 127 Terms on which instruments not duly stamped may be received in evidence
(1) On the production of an instrument chargeable with any duty as evidence in any court of civil judicature in any part of the State, or before any arbitrator, or referee, notice shall be taken by the judge, arbitrator, or referee of any omission or insufficiency of the stamp on the instrument, and if the instrument is one which may legally be stamped after execution, it may, on payment to the officer of the court whose duty it is to read the instrument, or to the arbitrator or referee, of the amount of the unpaid duty, including any surcharge incurred under section 14A(3), and interest payable on stamping the same, be received in evidence, saving all just exceptions on other grounds.
(2) The officer, or arbitrator, or referee receiving the duty, including any surcharge incurred under section 14A(3), and interest shall give a receipt for the same, and make an entry in a book kept for that purpose of the payment and of the amount of the payment, and shall communicate to the Commissioners the name or title of the proceeding in which, and of the party from whom, the officer, or arbitrator, or referee, as the case may be, received the duty, including any surcharge incurred under section 14A(3), and interest, and the date and description of the instrument, and shall pay over to such person as the Commissioners may appoint the money received by such officer arbitrator or referee, as the case may be, for the duty, including any surcharge incurred under section 14A(3), and interest,.
(3) On production to the Commissioners of any instrument on which any duty, including any surcharge incurred undersection 14A(3), and interest has been paid under subsection (1), together with the receipt, and an electronic return or a paper return has been delivered to the Commissioners, the Commissioners shall treat the duty, including any surcharge incurred under section 14A(3), and interest as paid in the e-stamping system.
(4) Except as provided for in this section, an instrument executed in any part of the State, or relating, wherever executed, to any property situated, or to any matter or thing done or to be done, in any part of the State, shall not, except in criminal proceedings or in civil proceedings by the Commissioners to recover stamp duty, be given in evidence, or be available for any purpose, unless it is not chargeable with duty or it is duly stamped in accordance with the law in force at the time when it was first executed.
(5) For the purposes of subsection (4), an instrument that has been stamped by means of the e-stamping system is deemed to have been duly stamped notwithstanding any objection relating to duty.