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…

Section 21 Stamp Duties Act Section 21 of Stamp Duties Act 1939 is about Persons dissatisfied may appeal. It provides as follows: (1) Any person who is dissatisfied with the assessment of a commissioner may, within 21days after the date of the assessment, and on payment of duty in conformity therewith, appeal against the assessment…

Section 20 Stamp Duties Act Section 20 of Stamp Duties Act 1939 is about Two commissioners not to adjudicate on same instrument. It provides as follows: Any person, other than a public officer in the exercise of his official duties who, after an instrument has been submitted to a commissioner for his opinion as to…

Section 19 Stamp Duties Act Section 19 of Stamp Duties Act 1939 is about Effect of assessment by commissioner and payment of duty in accordance therewith. It provides as follows: Every instrument bearing a certificate of a commissioner that it is not chargeable with duty or that it is duly stamped, or being stamped with…

Section 18 Stamp Duties Act Section 18 of Stamp Duties Act 1939 is about Persons authorised to take declarations and affidavits. It provides as follows: Any statutory declaration or affidavit made in pursuance of or for the purposes 0f this Act or any other Act for the time being in force relating to Stamp Duties…

Section 17 Stamp Duties Act Section 17 of Stamp Duties Act 1939 is about The commissioner may call for and refuse to proceed without evidence. It provides as follows: In any case of application to a commissioner with reference to any instrument, the commissioner may require to be furnished with such evidence by means of…

Section 16 Stamp Duties Act Section 16 of Stamp Duties Act 1939 is about The commissioner may be required to express his opinion as to duty. It provides as follows: (1) Subject to such regulations as the Minister or Governor, as the case may be, may think fit to make, a commissioner may be required…