Section 35 Stamp Duties Act Section 35 of Stamp Duties Act 1939 is about Bankers not to issue bank notes in Nigeria other than those of Central Bank of Nigeria. It provides as follows: (1) It shall not be lawful for any banker to issue in Nigeria any bank note. (2) Any person who commits…

Section 34 Stamp Duties Act Section 34 of Stamp Duties Act 1939 is about Meaning of “banker” and “bank note”. It provides as follows: For the purposes of this Act, the expression “banker” means any person carrying on the business of banking in Nigeria and the expression “bank note” includes- (a) any bill of exchange…

Section 33 Stamp Duties Act Section 33 of Stamp Duties Act 1939 is about Meaning of instrument of apprenticeship. It provides as follows: Every writing relating to the service or tuition of any apprentice, clerk, or servant placed with any master to learn any profession, trade or employment is to be deemed an instrument of…

Section 32 Stamp Duties Act Section 32 of Stamp Duties Act 1939 is about Appraisements to be written out. It provides as follows: (1) Every appraiser, by whom an appraisement or valuation chargeable with duty is made, shall, within fourteen days after the making thereof, write out the same in words and figures showing the…

Section 31 Stamp Duties Act Section 31 of Stamp Duties Act 1939 is about Definition of “appraiser”. It provides as follows: For the purposes of this Act, the expression “appraiser” means a person who values or appraises any estate or property, real or personal, or any interest, whether in possession or not, in any estate…

Section 30 Stamp Duties Act Section 30 of Stamp Duties Act 1939 is about Hire purchase agreement to be stamped. It provides as follows: Any agreement for or relating to the supply of goods on hire, whereby the goods in consideration of periodical payments shall or may become the property of the person to whom…

Section 29 Stamp Duties Act Section 29 of Stamp Duties Act 1939 is about Certain mortgages of stock to be chargeable as agreements. It provides as follows: (1) Every instrument under hand only (not being a promissory note or bill of exchange) given upon the occasion of the deposit of any share warrant or stock…

Section 28 Stamp Duties Act Section 28 of Stamp Duties Act 1939 is about Adhesive stamps may be used for agreements. It provides as follows: The duty of ten kobo on an agreement may be denoted by an adhesive stamp which must be cancelled by the person by whom the agreement is first signed before…

Section 27 Stamp Duties Act Section 27 of Stamp Duties Act 1939 is about Mode of denoting duty. It provides as follows: (1) The duty payable upon an admission shall be denoted on the instrument of admission delivered to the person admitted, if there is any such instrument, or if not, on the register, entry…

Section 26 Stamp Duties Act Section 26 of Stamp Duties Act 1939 is about Destruction of unclaimed instruments. It provides as follows: Where any instrument has been left with or at the office of any commissioner for any purpose connected with any of the provisions of this Act and the instrument is not claimed by…