s 52 Instruments not duly stamped inadmissible in evidence
52.—(1) Subject to this section, an instrument chargeable with duty must not be admitted in evidence for any purpose by any person having by law or consent of parties authority to receive evidence, and must not be acted upon, registered or authenticated by any such person or by any public officer, unless the instrument is duly stamped. (2) Any instrument mentioned in subsection (1) must, subject to all just exceptions, be admitted in evidence on payment of the duty and the penalty (if any) chargeable in respect of that instrument under section 46. (3) When a contract or agreement of any kind is effected by correspondence consisting of 2 or more letters and any one of the letters bears the proper stamp, the contract or agreement is deemed to be duly stamped. (4) Nothing in this section prevents the admission of any instrument in evidence —(a) in any criminal court; or (b) in any court when the instrument has been executed by or on behalf of the Government, or of any other government or country, or where it bears the certificate of the Commissioner as provided by this Act.