Duty on Documents and Transfers Act (Cap. 364), article 64

64. (1) No person or authority shall, where a transfer is subject to duty under this Act, or where a transfer of value is exempt from duty by virtue of the proviso to article 42B, other than paragraph (iv) of the said proviso, register any transfer, redu ction, or allotment of company shares w hether in the na me of a transfe ree or any other person claiming through or under him or otherwise, before ascertaining that such transfer, reduction or allotment has been notified to the Commissi oner in accordance with this Act. (2) Any person acting in contrav ention of this article shall be liable for the payment of the relative duty. Duties of notaries in the execution of deeds concerning immovable property. Amended by: L.N. 425 of 2007; XII. 2014.50; XV . 2016.71.