Section 43: Refund of duty or tax

43. Refund of duty or tax (1) Where duty or tax has been properly levied on any document in accordance with Parts II, III, IV and VIA, the duty or tax shall not be refunded whatever may be the effect of any subsequent event or declaration on the transaction witnessed by the document. (2) Where duty or tax has not been properly levied— (a) application may be made to the Registrar-General for a refund; and (b) subject to section 44, the Registrar-General may refund the excess. (3) Where the owner of a campement or campement site proves to the satisfaction of the authorised officer that he has paid tax under Part V or Part VI in excess, the authorised officer may, subject to section 44, refund the amount paid in excess. [S. 43 amended by Act 9 of 1997; s. 14 (n) of Act 23 of 2001 w.e.f. 11 August 2001; s. 17 (j) of Act 20 of 2002 w.e.f. 1 July 2002; s. 19 (q) of Act 15 of 2006 w.e.f. 7 August 2006; s. 32 (d) of Act 9 of 2015 w.e.f. 14 May 2015.]