Stamp Duties Act, 1968 (Act No. 77 of 1968)

Chapter VI: General and Miscellaneous

30. Recovery of duty, interest, penalties and additional duty by action
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(1)

(a)Any duty interest, penalty or additional duty payable under this Act shall be a debt due to the State, and may notwithstanding anything to the contrary contained in any law relating to magistrates' courts, if the total amount thereof does not exceed one thousand rand, be recovered by action in the court of the magistrate having jurisdiction in the area in which the person liable for the duty or penalty resides or carries on business.
(b)Any such magistrate's court may on its own motion or at the request of either party to the proceedings reserve any question of law that may arise thereon for the decision of the provincial or local division of the High Court having jurisdiction, and the question shall be stated by the magistrate in the form of a special case and may be argued before and shall be determined by the division concerned, which may give such directions in the matter and may make such order as to costs as it may deem fit.

 

(2)Every such action shall be at the suit of the Commissioner.

 

(3)All duties and penalties recovered under this Act shall be paid into the Consolidated Revenue Fund.

 

(4)Nothing contained in this section shall be construed as depriving the Commissioner or any other officer of any other remedy for the recovery of duty, interest, penalty or additional duty mentioned in this Act, or as exempting from prosecution or punishment any person who is liable therefor under any other provision of this Act.

 

(5)Where, in addition to any amount of duty which is payable by any person in terms of this Act, an amount of interest, penalty or additional duty is payable by him or her in terms of the provisions of this Act, any payment made by that person on or after 1 April 1994 in respect of that duty, interest, penalty or additional duty which is less than the total amount due by him or her in respect of that duty, interest, penalty and additional duty shall for the purposes of this Act be deemed to be made—
(a)in respect of that penalty; and
(b)to the extent that the payment exceeds the amount of that penalty, in respect of that interest; and
(c)to the extent that the payment exceeds the amount of that penalty and that interest, in respect of that duty and additional duty.

 

(6)Any agreement concluded prior to 1 April 1994 between the Commissioner and the person liable for the payment of any duty or penalty which provides for the allocation of any payment to be made on or after that date otherwise than in accordance with the provisions of subsection (5) shall, in so far as it provides for such allocation, cease to have effect.