Merchant Shipping Act, 1951 (Act No. 57 of 1951)Chapter X : General357. Exemption from stamp duty |
Notwithstanding anything to the contrary in any law in force relating to stamp duty, an affidavit, certificate, receipt or other document required or issued under any provisions of this Act except a bill of lading, shall be exempt from stamp duty.
[Section 357 substituted by section 61(1)(b) of Act No. 40 of 1963]