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.