Exemption from stamp duty and registration

Notwithstanding anything to the contrary contained in any law for the time being in force, the acceptance of a gift under section 13 or a grant of land made or deemed to have been made under provisions of this Act, shall be and shall always be deemed to have been exempt from—

1. (a) payment of stamp duty; and
2. (b) registration or attestation under the law relating to registration and execution of documents.