Rule 62 – Stamp certificate issued by Revenue Commissioners

 (1) Where a question arises in relation to a stamp certificate issued by the Revenue Commissioners and the solicitor for the applicant gives a written undertaking that he will, within a time fixed by the Authority, furnish the necessary evidence to discharge the question, the relevant instrument may be returned to the solicitor for the purpose of procuring such evidence. If such instrument is subsequently, within the time fixed, lodged with the necessary evidence, registration shall be completed as of the date of the lodgment of the original application 

(2) Where the written undertaking has not been complied with within the time fixed, the application for registration shall be treated as abandoned.