Stamp Duties Act, 1968 (Act No. 77 of 1968)Chapter VI: General and Miscellaneous30B. Power to appoint agent |
The Commissioner may, if he or she deems it necessary, declare any person to be the agent of any other person, and the person so declared an agent—
| (a) | shall for the purposes of this Act be the agent of that other person in respect of the payment of any amount of duty, additional duty, penalty or interest payable by that other person under this Act; and |
| (b) | may be required to make payment of such amount from any moneys which may be held by that agent for or be due by that agent to the person whose agent he or she has been declared to be: |
Provided that a person so declared an agent who is unable to comply with a requirement of the notice of appointment as agent, must advise the Commissioner in writing of the reasons for not complying with that notice within the period specified in the notice.