Protection of Businesses Act, 1978
R 385
Stamp Duties Act, 1968 (Act No. 77 of 1968)Chapter III: General Provisions Relating to the Stamping of Instruments14. Contracts, agreements or undertakings made for the purpose of evading, defeating or frustrating the requirements of this Act |
Any contract, agreement or undertaking made for the purpose of evading, defeating or frustrating the requirements of this Act as to the stamping of instruments, or with a view to precluding objection or inquiry relative to the due stamping of any instrument, shall be void: Provided that nothing in this section contained shall prohibit any agreement between parties as to the distribution between themselves of liability to pay the amount which is payable as duty.
