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…

Section 25 Stamp Duties Act Section 25 of Stamp Duties Act 1939 is about Penalty for enrolling instrument not stamped. It provides as follows: If any person whose office it is to enrol, register or enter in or upon any rolls, books or records any instrument chargeable with duty, enrols, registers or enters any such…

Section 24 Stamp Duties Act Section 24 of Stamp Duties Act 1939 is about Certain rolls and books to be open to inspection. It provides as follows: (1) Every person having in his custody any rolls, books, records, papers, documents, or proceedings, the inspection whereof may tend to secure any duty, or to prove or…

Section 23 Stamp Duties Act Section 23 of Stamp Duties Act 1939 is about Stamping of instruments after execution. It provides as follows: (1) Except where other express provision is made in this Act, any unstamped or insufficiently stamped instrument may be stamped with an impressed stamp at any time within forty days from the…

Section 22 Stamp Duties Act Section 22 of Stamp Duties Act 1939 is about Terms upon which instruments not duly stamped may be received in evidence. It provides as follows: (1) Upon the production of an instrument chargeable with any duty as evidence in any court of civil judicature in Nigeria, or before any arbitrator…