MENSA BOISON J.
This is an application for a rule absolute for an order of mandamus directing the chief accountant of the Government Treasury Department to deliver a mortgage deed No. 2463/70 (hereafter to be referred to as the deed) executed on 13 July 1970 to the applicant.
The respondent is charged with the collection of duties under the Stamp Act, 1965 (Act 311). By section 15 (1) and (2) it is provided that:
“(1) Except where express provision is made to the contrary by this Act, any unstamped or insufficiently stamped instrument may be stamped with an impressed stamp at any time within two months after its execution, on payment of the unpaid duty.
(2) No instrument shall be so stamped after the time limit mentioned in subsection (1) of this section, except upon payment of the unpaid duty in addition to a penalty of twelve cedis.”
It is common ground that on 22 July 1970 the applicant lodged with the District Treasury, Kumasi, the deed executed on 13 July 1970, for an assessment and…