ACT No. xxrr of 1985 AN ACT further to amend the Duty on Documents Acr.198} , BE IT ENACTED by the President. by and wi th the advice and consent of the House of Representatives, in this present Parliament asse mbled, and by the authority of tbe same. as follows:-
Statutory Text (2 Articles)
I assent.
(L,S.)
Ar,ATHA RUBARA
4th December. 1985
ACT No. xxrr of 1985
AN ACT further to amend the Duty on Documents Acr.198} ,
BE IT ENACTED by the President. by and wi th the advice and
consent of the House of Representatives, in this present Parliament
asse mbled, and by the authority of tbe same. as follows:-
I. (I) This Act may be cited as the Duty on Documents Short 'We . n~
(Amendment) (No. 2) Act , 1985. and sha ll be read and construed as romm<Oc<1ll.n'.
one with the Duty on Documents Act. 1981. hereinafter referred to as Act No. XXXI
"the principal Act".
(2) This Act shall come in to fo...:e on 5th December. 1985.
For section 38 of th e principal Act there shall be substituted Subslilnlion
the following
38. (I) There shall be charged on every document ~, .
uJn ond and on every judgement. decree or order of any Court or
other lawful authority, whereby any immovable or any real
right over an immovable is transferred to any person. a duty
of Lm3.5Oc for every Lm lOO or part th ereof of the amount
or value of the consideration for the transfer of such thing or
of th" valne of ~nch thing, wbicbeve! is Ihe higller.
(2) There shaH be charged on every document and
on every judgement. decree or order of any Court or other
lawful authority. whereby any ship or aircraft or interest in
any ship or aircraft is transfernd to any person. a duty of
Lm2.6Oc for every Lml OO or part thereof of the amount or
value or th~ ooDsiut:nltiun fur the tnmsft:T uf such thing or
Ihe va lue of such thing. whichever is tbe higher.
(3) The provisions of subsection (2) of this section
shall apply to aD assignment of any debt or other right, re.
fernd to in Sub-Title VII of T itle VI of Part II of Book .se.
tond of the Civil Code and to any contract of antichresis
where the period agreed upon for the restitution of the debt
in respect of which the contract of antichresis is made, ex·
ceeds or may be made to exceed sixteen years,",
J. Immed iately after section 62
of the principal Act there shall
be added Ihe following new section
62A. ( I) There shaH be charged a duty of ten cents
on such application forms or other documents made to or
required by ~uch departmell1s of Government or such statu-
tory bodies. ~s may be pre8Cribed by regulations.
(2) Payment of such duly shall be denoted by the
affixing of postage stamps to the value 0( ten cents, on the
document chargeable with duty as aforesaid. which postage
stamps shall be affi~ed on the document and cancelled by the
perxJII making use of or presenting Ihe document by writing
across the stamps the date of the presentation of the document.
(3) No such form or document. which in accord·
ance with any regulatiOlls in force. is chargeable with stamp
duly shall be acceptable for presentation in any departmeot or
body unless duly stamped.
(4) The provisions of this section sball not apply
to any form or document where the fonn nT document is pre-
seoted by a Government departmcnt.".
Passed by lhe House of Representatives at Sitting No. 304 of the 4th December,
1985. D ANIEL M 1CAlLBP
Speoker
" """',
Clerk to the House 0/ R epr~se" tllliv~J
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