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    <title>Change of name- general aspects and discussion in view of judgment on issue of no transfer and no stamp duty payable on change of name.</title>
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    <description>Change of name substitutes a new designation for an old without effecting transfer of assets or liabilities; where no transfer of assets occurs, a mere change of name is not an instrument chargeable with stamp duty or registration fees, and authorities are obliged to update official records to the new name without levy of stamp duty.</description>
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      <description>Change of name substitutes a new designation for an old without effecting transfer of assets or liabilities; where no transfer of assets occurs, a mere change of name is not an instrument chargeable with stamp duty or registration fees, and authorities are obliged to update official records to the new name without levy of stamp duty.</description>
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