Dalam kes Eng Say Kuang V Hong Leong Bank Bhd [2008] MLJU 38, Mahkamah Tinggi telah memutuskan bahawa isu di mana kebolehterimaan (admissibility) dokumen atau instrumen yang tidak disetemkan dengan sempurna adalah bukan suatu isu untuk dibicarakan di bawah permohonan bagi penghakiman terus. “The final issue advanced by the third defendant is that the documents relating to the guarantee in this case was not duly stamped, i.e it was stamped for a lesser sum thus making the document inadmissible as evidence. To appreciate the defendant's contention, it is worthy to reproduce the passage of Salleh Abbas LP's judgment in the case of Malayan Banking Bhd v. Agencies Service Bureau Sdn Bhd & Ors [1982] CLJ 66 concerning the ambit and purpose of the Stamp Ordinance, 1949. He said: “The purpose of the Stamp Ordinance 1949 is to impose and to collect taxes on legal and commercial documents by compelling these documents to be stamped on pain of being inadmissible. The Ordinance provides that payment of duty can be made before or at the time when documents are executed, and even later except for certain type of documents. The duty must be paid within 30 days of execution or even on a later date when the documents are used provided that an appropriate penalty is paid. Failure to pay the duty or the penalty prevents the use of the instrument. If the use is intended for a judicial proceeding the document is not admissible until the duty or the penalty is paid, unless the document belongs to special categories stated earlier. To ensure that the duty is paid s. 51 imposes an obligation on those whose function is to receive evidence including the Courts to be specially vigilant to see whether a document produced before them is duly stamped or not. If it appears to be unstamped the authority concerned has no choice but to impound the document and admit the same on payment of the necessary duty or penalty under proviso (a) to s. 52(1) and thereafter send the impounded documents to the Collector of Stamp Duty together with the duty or penalty for stamping under s. 53. Because a stamp objection really relates to the need of safeguarding Government revenue, the practice in England regarding an unstamped document is that the Court will admit such document upon payment of the necessary duty or penalty if any, unless of course the lack of stamping goes to the root or the validity of the document itself or the case is a revenue dispute. Further the General Council of the Bar also ruled that it is unprofessional for an advocate to make a stamp objection in those two cases, i.e. revenue cases and cases in which lack of stamping goes to the root or validity of the document.” The law is thus clear that a stamp objection really relates to the need of safeguarding Government revenue unless the lack of stamping goes to the root or the validity of the document itself. In the light of the above I must say that I am unable at this stage to be in agreement with the submission of the learned counsel for the 3rd defendant that the documents involved in this case was not duly stamped and consequently inadmissible in evidence. Conversely I am of the view that the non-stamping of the guarantee is not a triable issue as would require a trial in order to determine it. My findings is well fortified by the views expressed by Gunn Chit Tuan SCJ In American Express International Banking Corp v. Tan Loon Swan [1992] 1 MLJ 727 : “We were referred to and agree with the decision of the Federal Court in Malayan Banking Bhd. v. Agencies Service Bureau Sdn. Bhd. & Ors [1982] CLJ 217 (Rep). in which the Federal Court held that it was clear that under s. 52(1) of the Stamp Ordinance 1949, except for certain types of instruments prohibition against admissibility of an instrument on account of not being duly stamped is not an absolute prohibition but conditional on payment of a duty or a penalty, if any, under ss. 43 and 47 of the Ordinance. We would also agree with the views of the Federal Court that it is the responsibility of the Court under s. 51 of that Ordinance to impound unstamped documents, if produced, and to admit them under proviso (a) to s. 52(1) on payment of stamp duty or penalty, if any. As regards the question whether the Bar Council in this country would consider any of its members as being unprofessional for raising a stamp objection, we also agree that this is a matter left to that body to decide. The Court and Counsel appearing before it as officers of the Court are only under an obligation to draw the Court's attention to its powers under ss. 51 and 52(1) including its provisos. We therefore agreed with and approve the views of V.C. George J expressed in Elders Keep Ltd. (Formerly known as Keep Bros. Ltd.) v. Luen Mei Plastic Industries Sdn. Bhd. & Ors [1989] 1 CLJ 517 (Rep) 520 that the non-stamping of documents concerned does not provide a triable issue.” That case was referred and followed by Zulkefli Ahmad Makinudin J (as he then was) in the case of Public Bank Berhad v. Siaw Sat Lin [2001] 1 LNS 145 , where he opined: “On this issue of unstamped documents I would like to refer to the case of AMERICAN EXPRESS INTERNATIONAL BANKING CORPORATION v. TAN LOON SWAN [1992] 1 CLJ 9; [1992] 1 CLJ 1 (Rep); [1992] MLJ 727 . In that case the document, which was unstamped, was that of a guarantee executed as security for facilities granted by the plaintiff. The defendant in that case raised, as a triable issue, the fact that the said guarantee was unstamped and therefore not admissible. The Supreme Court held that although the guarantee document had not been stamped, the non-stamping of the document did not provide a triable issue. The court has power and responsibility to impound unstamped documents, if produced, and to admit them on payment of stamp duty or penalty, if any, under proviso (a) to Section 52(1) of the Stamp Ordinance 1949”. Based on the authorities referred to above I find that the issue of non-stamping of guarantee raised by the third defendant, is not a triable issue and not relevant in an O.14 application.”