Section 109 Stamp Duties Act

Section 109 of Stamp Duties Act 1939 is about Provision for remission of duty in certain cases. It provides as follows:

Where it is shown to the satisfaction of the President or Governor that duty has been paid on an instrument in Nigeria in addition to stamp duty already paid elsewhere the President or Governor, as the case may be, may, if he considers it advisable in the interest of Nigeria or of the State, as the case may be, to do so, authorise a refund of the duty paid in Nigeria, or such portion thereof as may to him seem fit.