Duty on Documents and Transfers Act (Cap. 364), article 18

18. Save as otherwise expressly provided, the action for the recovery of any penalty imposed by virtue of this Act may not b e brought after the lapse of five years from the day on which the default occurs or from the day of the receipt by the Commissioner of the notice referred to in ar ticle 51, whichev er is the later : Provided that no use shall be made of any document on which duty chargeable under this Act has not been fully paid. Power of public officers authorized to examine documents, etc. Substituted by: XVI. 1994.5. Amended by: L.N. 425 of 2007; XXIV . 2011.102; XII. 2014.41; VIII.2021.6; IX.2025.37.