S.L. 123.27 чл. 10BRegistrar to withhold tax in the case of judicial sales by auction. Cap. 364.

Without prejudice to rule 10A, where any asset the transfer of which is subject to tax on property transfers under article 5A of the Act is sold in a judicial auction, the Registrar of Courts shall have the same duties with regard to the withholding and payment of the tax as those that are imposed on him by article 66 of the Duty on Documents and Transfers Act in relation to the duty leviable on transfers under the said Act. causa mortis