Section 10: Registration duty
consolidated text (as at 2013). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
10. Registration duty
(1) The registration duty shall be payable, by the person in charge of
the sale on the amounts stated in the memorandum (procès-verbal), within
10 days of the last transaction, failing which he shall be liable to the penalty
specified in section 33 of the Registration Duty Act.
(2) No registration duty shall be payable in respect of any article withdrawn by its owner from the sale where the auctioneer has publicly declared
and mentioned the withdrawal in his memorandum (procès-verbal).
[S. 10 amended by Act 32 of 1983.]