Singapore legislation

Section 72

of Stamp Duties Act 1929

Section 72

Commissioner may impound instrument

The Commissioner may impound any instrument presented to the Commissioner for stamping where the Commissioner is of the opinion that it has not been duly stamped or it has been insufficiently stamped, and detain such instrument until the proper amount of stamp duty on the instrument has been paid.

Read in full context — Stamp Duties Act 1929 →