The Court of First Instance of Camiguin in its “decision” for the probate of the will of the late Rogaciano Gabucan, dismissed the proceeding because the requisite documentary stamp was not affixed to the notarial acknowledgment in the will and, hence, according to respondent Judge, it was not admissible in evidence, citing section 238 of the Tax Code, now section 250 of the 1977 Tax Code.
Whether or not the probate of a notarial will should be denied on the ground that it does not bear a thirty-centavo documentary stamp.
NO. What the probate court should have done was to require the petitioner or proponent to affix the requisite thirty-centavo documentary stamp to the notarial acknowledgment of the will which is the taxable portion of that document. That procedure may be implied from the provision of section 238 that the non-admissibility of the document, which does not bear the requisite documentary stamp, subsists only “until the requisite stamp or stamps shall have been affixed thereto and cancelled.” Thus, it was held that the documentary stamp may be affixed at the time the taxable document is presented in evidence. That the lack of the documentary stamp on a document does not invalidate such document.