Duty on Documents and Transfers Act (Cap. 364), article 7

7. Every document mentioned in this Act shall be preserved by the owner thereof for at least four years after the day on w hich duty thereon has or ought to have been paid, and any person who destroys or mislays or fails to produce any such document befor e the lapse of the said period sha ll be liable to the same penalt y as if the duty had not been paid. Documents containing several matters.