Stamp Duties Act 1929 s 73

s 73 Responsibility for loss or damage

73.—(1) Neither the Government nor the Commissioner is responsible for the loss of or for damage to any instrument tendered for stamping while in the Commissioner’s custody. (2) No officer of the stamp office is responsible for any loss or damage mentioned in subsection (1), unless the officer has caused it wilfully, fraudulently or by gross negligence.

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