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DUTIES ACT 1997 - SECT 311
Notation by Chief Commissioner in cases of waiver
311 Notation by Chief Commissioner in cases of waiver
If the Hardship Review Board waives the payment of duty, the Chief
Commissioner must make such notation on the instrument in respect of which the
duty is waived as the Chief Commissioner thinks fit and the instrument, on the
making of the notation, is taken to have been duly stamped.
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