Duty on Documents and Transfers Act (Cap. 364), article 63

63. (1) No person bound to make a declaration or lodge a notice in respect of a transfer causa mortis or liable for the payment of the duty under any of the provisions of this Act may, after the lapse of the time prescribed for the making of such a declarati on or *See article 71 of the Act as origin ally enacted, which has been om itted under the Statute Law Revision Act , 1980. 56 CAP. 364.] DUTY ON DOCUMENTS AND TRANSFERS notice, institute or prosecute a ny legal proceedings, or make a ny claim in any government department, in respect of any property which should be included in such a declaration or notice unless it is shown that the declaration or notice as the case may be has bee n made and includes the property t o which the proceedings or clai m refers. (2) The default of proof that the declaration or notice has been made may be pleaded by the parties at any stage of the legal proceedings, and shall in all cases be raised by the court ex officio. The legal proceedings shall the reupon be stayed forthwith and s hall not be prosecuted until the omission is rectified by the person liable therefor or by any othe r interested party. (3) In the cases referred to in th is article, the court shall gi ve the necessary directions in order that the property forming the subject-matter of the legal proceedings shall not suffer any prejudice. (4) The provisions of this article shall not apply after the lap se of ten years from the relative transfer causa mortis . Registration of share transfers. Amended by: I. 2010.44; XIX. 2010.56.