BODIES CORPORATE (OFFICIAL LIQUIDATIONS) ACT - 1963 (ACT 180)

Section - 58 - Exemption from Stamp Duty

(1) In the official winding up of a company under this Part of this Act,

(a) every assurance relating solely to freehold or leasehold property, or to any mortgage, charge or other encumbrance on, or any estate, right or interest in, any real or personal property, which forms part of the assets of the company and which, after the execution of the assurance, either at law or in equity, is or remains part of the assets of the company; and

(b) every power of attorney, proxy paper, writ, order, certificate, affidavit, bond or other instrument or writing relating solely to the property of any company which is being so wound up, or to any proceedings under any such winding up,

shall be exempt from duties chargeable under any enactment relating to stamp duties.

(2) In this section the expression "assurance" includes deed, conveyance, assignment and surrender.