Stamp Duties Act An Act to provide for the levying of stamp duties on certain matters. [1st April, 1939] [Commencement.] Sections Section 1 Stamp Duties Act – Short title. Section 2 Stamp Duties Act – Interpretation. Section 3 Stamp Duties Act – Charge of duties in Schedule. Section 4 Stamp Duties Act – Stamping and…

Section 118 Stamp Duties Act Section 118 of Stamp Duties Act 1939 is about Repeal of Cap. 126 of the 1923 edition and amending Act. It provides as follows: The Stamp Act, the Stamp (Amendment) Act, 1928, the Stamp (Amendment) Act, 1931;all Orders in Council made under section 4 of the Stamp Act, all regulations…

Section 117 Stamp Duties Act Section 117 of Stamp Duties Act 1939 is about Certain temporary occupation licences not liable to duty under Cap. 126 of the 1923 edition. It provides as follows: Whereas doubts have arisen as to whether or not a temporary occupation, licence granted under the Land Use Act previous to the…

Section 116 Stamp Duties Act Section 116 of Stamp Duties Act 1939 is about Schedule may be varied by resolution and order. It provides as follows: (1) The National Assembly may by resolution increase, diminish or repeal the duty chargeable under any of the heads specified in the Schedule to this Act in respect of…

Section 115 Stamp Duties Act Section 115 of Stamp Duties Act 1939 is about Power to make regulations relating to stamp duties. It provides as follows: In addition to the powers conferred on him by sections 15 and 105 of this Act the President and the Governor of a State may make regulations relating-(a) to…

Section 114 Stamp Duties Act Section 114 of Stamp Duties Act 1939 is about Fines and penalties recoverable within five years. It provides as follows: All proceedings for the recovery of any duty, fine, penalty and debt due to the Government of the Federation imposed by this Act may be commenced or prosecuted at any…

Section 113 Stamp Duties Act Section 113 of Stamp Duties Act 1939 is about Power to mitigate fines and stay proceedings. It provides as follows: (1) The President or Governor, as the case may be, may in his discretion mitigate any fine or penalty or debt due to the Government of the Federation under this…

Section 112 Stamp Duties Act Section 112 of Stamp Duties Act 1939 is about Fixed penalties. It provides as follows: The amount to which any person is declared to be liable in respect of any fine or penalty and the amount due as a debt to the Government of the Federation under this Act shall…

Section 111 Stamp Duties Act Section 111 of Stamp Duties Act 1939 is about Duties and fines may be recovered summarily. It provides as follows: All duties, fines, penalties and debts due to the Government of the Federation imposed by this Act shall be recoverable in a summary manner in the name of the Attorney…

Section 110 Stamp Duties Act Section 110 of Stamp Duties Act 1939 is about Duty and debts recoverable with lines and penalties. It provides as follows: Proceedings for the recovery of any duty imposed by this Act or for the recovery of any debt due to the Government of the Federation under this Act may…