Section 52
Instruments not duly stamped inadmissible in evidence
No instrument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or consent of parties authority to receive evidence, or shall be acted upon, registered, or authenticated by any such person or by any public officer, unless such instrument is duly stamped:
Provided that—
(a)
any such instrument shall, subject to all just exceptions, be admitted in evidence on payment of the duty and the penalty, if any, chargeable in respect thereof under section 47A;
(b)
nothing herein contained shall prevent the admission of any instrument in evidence in any criminal court;
Stamp 67
(c)
nothing herein contained shall prevent the admission of any instrument in evidence in any court when such instrument has been executed by or on behalf of the Government of
Malaysia or of any State or of the Government of any other country or where it bears the certificate of the Collector as provided by this Act.
(2)
No instrument executed outside Malaysia and relating to any property situate, or to any matter or thing done or to be done, in any part of Malaysia shall, except in the circumstances mentioned in subsection (1), be given in evidence or referred to or used in any manner in any proceedings in any Court or before any tribunal, board, commission, committee or similar body by whatever name called, established under any written law, unless it is duly stamped in accordance with the law in force in that part of Malaysia at the time when it was first executed relating to stamp duty which would have been chargeable on any such instrument if it had been executed in that part of Malaysia.
(3)
In subsection 2, “part of Malaysia” includes any territory which is part of Malaysia at the time of the proceedings, notwithstanding that it was not part of Malaysia when the instrument was executed.