৩০। উক্ত Ordinance এর section 53H এর পরিবর্তে নিম্নরূপ section 53H প্রতিস্থাপিত হইবে, যথা:- "53H. Collection of tax on transfer, etc. of property. - (1) Any registering officer responsible for registering any document of a person under the provisions of clause (b), (c) or (e) of sub-section (1) of section 17 of the Registration Act, 1908 (XVI of 1908) shall not register any document unless tax is paid at such rate as may be prescribed in relation to the property to which the document relates and on which stamp-duty is chargeable under Stamp Act, 1899 (II of 1899) by the person whose right, title or interest is sought to be transferred, assigned, limited or extinguished thereby, at the time of registration of such document:Provided that the rate of tax shall not exceed taka ten lakh and eighty thousand per katha (1.65 decimal) for land, taka six hundred per square meter for any structure, building, flat, apartment or floor space on the land, if any, or four per cent of the deed value, whichever is higher. (2) Nothing in this section shall apply to a document relating to:(a) sale by a bank or any financial institution as a mortgagee empowered to sell; (b) mortgage of any property to any bank or any financial institution against any loan.Explanation.- For the purpose of this sub-section,"financial institution" shall mean the Bangladesh House Building Finance Corporation or the Bangladesh Development Bank Ltd."।