Registration Duty Act.

This Act imposes a duty on the registration of: deeds of transfer of property including immovable property and including: (a) a notice witnessing the compulsory acquisition of property under the Land Acquisition Act; (b) a deed of transfer under the Land (Duties and Taxes) Act 1984. The Act specifies various circumstances that may have an impact on the registration and payment of duty such as transfer with right of redemption, transfer of mixed property, transactions not witnessed by document; counter-deed; and agreement regarding agricultural produce. The Act requires documents specified in the Sixth Schedule to be registered and provides for calculation of the value of property and the collection of duty. The Act also specifies the effect of non-registration of deeds.