1180. Offences in respect of registers.

Public officers who fail to permit inspection of their records for the purpose of detecting fraud or non-payment of stamp duty are liable to a penalty1.

Any person whose office it is to enrol, register or enter in any rolls, books or records any instrument chargeable with stamp duty and who does so without the instrument being duly stamped incurs a fine2. This provision, together with the enactment making unstamped instruments unavailable for any purpose3, entitles a person whose office it is to register instruments to refuse to register an instrument if he is not satisfied that it is duly