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

Chapter VI: General and Miscellaneous

30C. Remedies of Commissioner against agent or trustee
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The Commissioner shall have the same remedies against all property of any kind vested in or under the control or management of any agent or trustee as the Commissioner would have against the property of any person liable to pay any duty and in as full and ample a manner.