(1) Where an instrument chargeable with a duty is produced as evidence
(a) in a court in a civil matter; or
(b) before an arbitration or referee, the judge, arbitrator or referee, shall take notice of an omission or insufficiency of the stamp on the instrument.
(2) If the instrument is one which may legally be stamped after its execution, it may, on payment of the amount of the unpaid duty to the registrar of the Court or to the arbitrator or referee, and the penalty payable on stamping that instrument, be received in evidence subject to just exceptions on other grounds.
(3) An instrument which is sufficiently stamped under this Act shall be receivable in evidence although that instrument may not have been stamped or is insufficiently stamped according to the law in force in the place where that instrument was executed.
(4) The registrar, arbitrator or referee shall
(a) give a receipt for moneys paid as duty or penalty;
(b) make an entry in a book kept for recording payment of stamp duty and any penalties; and
(c) communicate to the Commissioner, the
(i) title of the proceeding in which; and
(ii) name of the party from whom, the registrar, arbitrator or referee received the duty and penalty.
(5) On the production to the Commissioner of an instrument in respect of which duty or a penalty has been paid under this section, together with the receipt of the registrar, arbitrator or referee, the payment of the duty shall be denoted on the instrument by an impressed stamp and the payment of the penalty shall also be denoted by a certificate signed and sealed by the Commissioner.
(6) Except as expressly provided in this section, an instrument
(a) executed in Ghana; or
(b) executed outside Ghana but relating to property situate or to any matter or thing done or to be done in Ghana shall except in criminal proceedings, not be given in evidence or be available for any purpose unless it is stamped in accordance with the law in force at the time when it was first executed.