Section 32: Proof of lease or transfer of stock in trade
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.
32. Proof of lease or transfer of stock in trade
(1) For the purpose of claiming duty on an unregistered lease, the lease
of agricultural land, or of a building, shall be sufficiently proved by a document establishing the occupation or the payment by the lessee of any tax
levied on a lessee.
(2) For the purpose of recovering duty, the transfer of ownership of
stock in trade or goodwill to a person shall be presumed from the transfer of
the licence of the trader to that person.
PART V – REGISTRATION