| (3) | Any instrument executed outside the Republic before the date of commencement of this Act and which relates to the transfer or hypothecation of any property situated in the Republic or to any matter or thing to be performed or done therein shall, notwithstanding the fact that such instrument is received in the Republic on or after the said date, be subject to the duties prescribed for such instrument in the Stamp Duties Act, 1962 (Act No. 59 of 1962), and such duties shall be denoted or paid and shall be recoverable from the person liable therefor in the manner provided in the last-mentioned Act. |