Section 16 Stamp Duties Act Section 16 of Stamp Duties Act 1939 is about The commissioner may be required to express his opinion as to duty. It provides as follows: (1) Subject to such regulations as the Minister or Governor, as the case may be, may think fit to make, a commissioner may be required…

Section 15 Stamp Duties Act Section 15 of Stamp Duties Act 1939 is about As to denoting certiticate. It provides as follows: Where the duty with which an instrument is chargeable depends in any manner upon the duty paid upon another instrument, the payment of such last-mentioned duty shall, upon the application to a commissioner,…

Section 14 Stamp Duties Act Section 14 of Stamp Duties Act 1939 is about Appropriated stamps. It provides as follows: (1) A stamp which by any word or words on the face of it is appropriated to any particular description of instrument shall not be used, or if used, shall not be available, for an…

Section 13 Stamp Duties Act Section 13 of Stamp Duties Act 1939 is about Penalty for fraud in relation to adhesive stamps. It provides as follows: (1) If any person-(a) fraudulently removes or causes to be removed from any instrument any adhesive stamp, or affixes to any other instrument or uses for any postal purpose…

Section 12 Stamp Duties Act Section 12 of Stamp Duties Act 1939 is about Proper time for stamping instruments. It provides as follows: Every instrument first executed in Nigeria, which by law may be or is required to be stamped with an adhesive stamp shall be stamped on or before its first execution, and such…

Section 11 Stamp Duties Act Section 11 of Stamp Duties Act 1939 is about Cancellation of adhesive stamps. It provides as follows: (1) An instrument, the duty upon which is requried or permitted by law to be denoted by an adhesive stamp, shall not be deemed duly stamped with an adhesive stamp unless the person…

Section 10 Stamp Duties Act Section 10 of Stamp Duties Act 1939 is about Mode of calculating ad valorem duty in certain cases. It provides as follows: (1) Where an instrument is chargeable with ad valorem duty in respect of-(a) any money in any foreign currency; or (b) any stock or marketable security,the duty shall…

Section 9 Stamp Duties Act 1939 Section 9 of Stamp Duties Act 1939 is about Facts and circumstances affecting duty to be set forth in instrument. It provides as follows: All the facts and circumstances affecting the liability of any instrument to duty, or the amount of the duty with which any instrument is chargeable,…

Section 8 Stamp Duties Act Section 8 of Stamp Duties Act 1939 is about Instruments to be separately charged with duty in certain cases. It provides as follows: Except where express provision to the contrary is made by this or any other Act-(a) an instrument containing or relating to several distinct matters shall be separately…

Section 7 Stamp Duties Act Section 7 of Stamp Duties Act 1939 is about Discontinuance and issue of dies. It provides as follows: (1) Until discontinued as provided in this section, the dies for impressed revenue stamps in use at the coming into force of this Act shall continue to be,used, and the commissioners may,…