Section 11 Stamp Duties Act Section 11 of Stamp Duties Act 1939 is about Cancellation of adhesive stamps. It provides as follows: (1) An instrument, the duty upon which is requried or permitted by law to be denoted by an adhesive stamp, shall not be deemed duly stamped with an adhesive stamp unless the person…

Section 10 Stamp Duties Act Section 10 of Stamp Duties Act 1939 is about Mode of calculating ad valorem duty in certain cases. It provides as follows: (1) Where an instrument is chargeable with ad valorem duty in respect of-(a) any money in any foreign currency; or (b) any stock or marketable security,the duty shall…

Section 9 Stamp Duties Act 1939 Section 9 of Stamp Duties Act 1939 is about Facts and circumstances affecting duty to be set forth in instrument. It provides as follows: All the facts and circumstances affecting the liability of any instrument to duty, or the amount of the duty with which any instrument is chargeable,…

Section 8 Stamp Duties Act Section 8 of Stamp Duties Act 1939 is about Instruments to be separately charged with duty in certain cases. It provides as follows: Except where express provision to the contrary is made by this or any other Act-(a) an instrument containing or relating to several distinct matters shall be separately…

Section 7 Stamp Duties Act Section 7 of Stamp Duties Act 1939 is about Discontinuance and issue of dies. It provides as follows: (1) Until discontinued as provided in this section, the dies for impressed revenue stamps in use at the coming into force of this Act shall continue to be,used, and the commissioners may,…

Section 6 Stamp Duties Act Section 6 of Stamp Duties Act 1939 is about Commissioners of stamp duties. It provides as follows: (1) The relevant Civil Service Commission may appoint one or more officers who shall be commissioners of stamp duties and shall have the care and management of the duties to be taken under…

Section 5 Stamp Duties Act Section 5 of Stamp Duties Act 1939 is about Manner of denoting duty. It provides as follows: (1) All duties for the time being chargeable under the provisions of this Act upon any instruments shall be paid and denoted according to the provisions in this Act, and, except where express…

Section 4 Stamp Duties Act Section 4 of Stamp Duties Act 1939 is about Stamping and collection of duties on corporate instruments. It provides as follows: (1) The Federal Government shall be the only competent authority to impose, charge and collect duties upon instruments specified in the Schedule to this Act if such instrument related…

Section 3 Stamp Duties Act Section 3 of Stamp Duties Act 1939 is about Charge of duties in Schedule. It provides as follows: (1) From and after the commencement of this Act, the duties to be charged upon the several instruments specified in the Schedule to this Act shall be the several duties set out…

Section 2 Stamp Duties Act Section 2 of Stamp Duties Act 1939 is about Interpretation. It provides as follows: In this Act unless the context so requires-“Accountant-General” means the Accountant-General of the Federation; “commissioner” means a commissioner of stamp duties appointed as hereinafter provided;“die” includes any plate, type, tool, or implement whatever used under the…