Section 29: Refund of duty
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
29. Refund of duty
(1) Where duty is properly levied on a document in accordance with this
Act, the duty shall not be refundable whatever may be the effect of any
subsequent event on the transaction witnessed by the document.
(2) Where an amount is paid in excess of the duty properly leviable—
(a) application may be made to the Receiver for a refund; and
(b) subject to section 30, the Receiver may refund the excess.
[S. 29 amended by s. 27 (13) (b) of Act 33 of 2004 w.e.f. 1 July 2006; s. 4 (k) of
Act 4 of 2006 w.e.f. 2 October 2004.]