(1) The following person shall pay the fee
chargeable for the registration of the following deed:
(a) In the case of a deed transferring a property or
relating to mortgage, the transferee or mortgagee,
(b) In the case of a deed on partition or relinquishment
of partition share, separation of board and bread or
unification of board and bread, all coparceners in
equal portion,
(c) In the case of a deed on exchange of property, both
parties to the deed,
(d) In the case of a deed of testamentary gift, the donor
or testator,
(e) In the case of a deed on house renting, the house
lord,
(f) In case of a memorandum of establishment of trust,
founder of a trust,
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(g) In the case of any other deed, both parties to the
deed.
(2) In registering the deed referred to in clause (e) of subsection
(1), the fee shall be determined considering the amount of
rent of the first month receivable for house rent as the price.