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 Act or stay or compound any proceedings for recovery thereof and may also after judgment further mitigate or entirely remit any such fine, penalty or debt.

(2) The decision of the President or Governor, as the case may be, to stay or compound any proceedings which have been commenced may be intimated to the court by a law officer or State counselor some person on behalf of a law officer or State counsel.