Stamp Duties Act, 1968 (Act No. 77 of 1968)Chapter VI: General and Miscellaneous31. General provisions with regard to information, documents or things |
| (1) | For the purposes of this section and sections 31A, 31B, 31C, 31D and 28B — |
"administration of this Act"
means the—
| (a) | obtaining of full information in relation to any instrument that is subject to stamp duty in terms of this Act; |
| (b) | ascertaining of the correctness of any statement, financial statement, document, declaration of facts or valuation; |
| (c) | determination of the liability of any person for any duty or any interest, penalty or any additional duty in relation thereto leviable under this Act; |
| (d) | collecting of any such liability; |
| (e) | ascertaining whether an offence in terms of this Act has been committed; |
| (f) | ascertaining whether a person has, other than in relation to a matter contemplated in paragraphs (a), (b), (c), (d) and (e) of this definition, complied with the provisions of this Act; |
| (g) | enforcement of any of the Commissioner's remedies under this Act to ensure that any obligation imposed upon any person by or under this Act, is complied with; and |
| (h) | performance of any other administrative function which is necessary for the carrying out of the provisions of this Act; |
"authorisation letter"
means a written authorisation granted by the Commissioner, or by any person designated by the Commissioner for this purpose of occupying a post designated by the Commissioner for this purpose, to an officer to inspect, audit. examine or obtain, as contemplated in section 31B, any information, documents or things;
"documents"
include any document, book, record, account, deed, plan, instrument, trade list, stock list, affidavit, certificate, photograph, map, drawing, any printout of information generated, sent, received, stored, displayed or processed by electronic means;
"information"
includes any electronic representations of information in any form.;
"judge"
means a judge of the High Court and includes a judge in chambers;
"officer"
means an officer contemplated in section 2(1);
"premises"
include any building, premises. aircraft, vehicle, vessel or place;
"things"
include any corporeal or incorporeal thing and any document relating thereto;
"warrant"
means a written authorisation issued by a judge to search for and seize any information, documents or things under section 31D.
| (2) | For the purposes of sections 31A, 31B, 31C and 31D, where any information, documents or things are not in one of the official languages, the Commissioner or any officer may by notice in writing require the person liable for the duty or, on such person's default, any other person, to produce, within a reasonable period, a translation thereof in one of the official languages determined by the Commissioner or such officer. |
| (3) | Any translation referred to in subsection (2) shall be— |
| (a) | produced at such time and premises as may be specified by the Commissioner or any officer; and |
| (b) | prepared and certified by a sworn translator or another person approved by the Commissioner or such officer. |
| (4) | For the purposes of sections 31C and 31D, the Commissioner may delegate the powers vested in him by those sections, to any other officer. |