Section 65 Stamp Duties Act

Section 65 of Stamp Duties Act 1939 is about What is to be deemed a conveyance on any occasion not being a sale or mortgage. It provides as follows:

Every instrument, and every decree or order of any court, whereby any property on any occasion, except a sale, or mortgage, is transferred to or vested in any person, shall be charged with duty as a conveyance or transfer of property: Provided that a conveyance or transfer made for effectuating the appointment of a new trustee or for effectuating the retirement of a trustee although no new trustee is appointed shall not be charged with any higher duty than one naira.