Section 91 Stamp Duties Act

Section 91 of Stamp Duties Act 1939 is about Terms upon which receipts may be stamped after execution and used in evidence un-stamped. It provides as follows:

(1) A receipt given without being stamped may be stamped with an impressed stamp upon the following terms-
(a) Within 28 days after it has been given, on payment of the duty and a penalty of four naira;

(b) after 28 days, but within 56 days, on paymentof the duty and a penalty of twenty naira,and shall not in any other case be stamped with an impressed stamp.

(2) The payment of the penalty under subsection (1)of this section shall be certified on the face of the receipt under the hand of a commssioner.

(3) Where in any legal proceedings or before any arbitrator or referee a receipt is inadmissible by reason of it not being duly stamped, the officer presiding over the court, the arbitrator or referee may, having regard to the illiteracy and ignorance of the party tendering the receipt in evidence admit the receipt upon payment of a penalty of four naira and the officer presiding over the court, the arbitrator or referee, as the case may be, shall note the payment of the penalty upon the face of the receipt so admitted and a receipt shall be given for the same.

(4) A receipt so admitted in evidence shall not be deemed to be duly stamped but shall be available for the purposes of the suit in which it is tendered in evidence and for that purpose only.

(5) Where a person has been permitted under this subsection to tender a receipt not duly stamped upon payment of the penalty of four naira such person may recover the said sum of four naira from the person whose duty it was to stamp the receipt at the time when it was first issued.

(6) Nothing contained in this section shall relieve any person from any other penalty incurred by him in relation to such receipt.

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