Stamp Duties Consolidation Act, 1999

Licensed person in possession of forged stamps to be presumed guilty until contrary is shown.

[SDMA1891 s18]

142.—(1) If any forged stamps are found in the possession of any person appointed to sell and distribute stamps, or being or having been licensed to deal in stamps, that person shall be deemed and taken, unless the contrary is satisfactorily proved, to have had the same in his or her possession knowing them to be forged, and with intent to sell, use, or utter them, and shall be liable to the punishment imposed by law on a person selling, using, uttering, or having in possession forged stamps knowing the same to be forged.

(2) If the Commissioners have cause to suspect any such person of having in such person's possession any forged stamps, they may be warrant under their hands authorise any person to enter between the hours of 9 a.m. and 7 p.m. into any house, room, shop, or building of or belonging to the suspected person, and if on demand of admittance, and notice of the warrant, the door of the house, room, shop, or building, or any inner door of such house, room, shop, or building is not opened, the authorised person may break open the same and search for and seize any stamps that may be found in the house, room, shop or building or in the custody or possession of the suspected person.

(3) All members of the Garda Síochána are required, on request by any person authorised pursuant to subsection (2), to aid and assist in the execution of the warrant.

(4) Any person who—

(a) refuses to permit any such search or seizure to be made in accordance with subsection (2), or

(b) assaults, opposes, molests, or obstructs any person so authorised in the due execution of the powers conferred by this section or any person acting to aid or assist a person so authorised,

and any member of the Garda Síochána who on a request under subsection (3) refuses or neglects to aid and assist any person so authorised in the due execution of such person's powers shall incur a penalty of £1,000.