27
In forceNo instrument to be enrolled or registered unless stamped
Part 2General provisions with respect to stamp duties
27 No instrument to be enrolled or registered unless stamped
No person whose office it is to enrol, register or enter in or upon any rolls, books or records any instrument chargeable with any duty, or the memorial of any instrument chargeable with any duty, shall enrol, register or enter any such an instrument or memorial unless the instrument is duly stamped.
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