Section 115 Stamp Duties Act Section 115 of Stamp Duties Act 1939 is about Power to make regulations relating to stamp duties. It provides as follows: In addition to the powers conferred on him by sections 15 and 105 of this Act the President and the Governor of a State may make regulations relating-(a) to…

Section 114 Stamp Duties Act Section 114 of Stamp Duties Act 1939 is about Fines and penalties recoverable within five years. It provides as follows: All proceedings for the recovery of any duty, fine, penalty and debt due to the Government of the Federation imposed by this Act may be commenced or prosecuted at any…

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…

Section 112 Stamp Duties Act Section 112 of Stamp Duties Act 1939 is about Fixed penalties. It provides as follows: The amount to which any person is declared to be liable in respect of any fine or penalty and the amount due as a debt to the Government of the Federation under this Act shall…

Section 111 Stamp Duties Act Section 111 of Stamp Duties Act 1939 is about Duties and fines may be recovered summarily. It provides as follows: All duties, fines, penalties and debts due to the Government of the Federation imposed by this Act shall be recoverable in a summary manner in the name of the Attorney…

Section 110 Stamp Duties Act Section 110 of Stamp Duties Act 1939 is about Duty and debts recoverable with lines and penalties. It provides as follows: Proceedings for the recovery of any duty imposed by this Act or for the recovery of any debt due to the Government of the Federation under this Act may…

Section 109 Stamp Duties Act Section 109 of Stamp Duties Act 1939 is about Provision for remission of duty in certain cases. It provides as follows: Where it is shown to the satisfaction of the President or Governor that duty has been paid on an instrument in Nigeria in addition to stamp duty already paid…

Section 108 Stamp Duties Act Section 108 of Stamp Duties Act 1939 is about Conditions and agreements as to duty void. It provides as follows: Every condition of sale framed with the view of precluding objection or requisition upon the ground of absence or insufficiency of stamp upon any instrument executed after the commencement of…

Section 107 Stamp Duties Act Section 107 of Stamp Duties Act 1939 is about Power to make regulations for compounding duty. It provides as follows: Where the collection of duty or the stamping of instruments according to the provisions of this Act is impracticable or inexpedient, or where such collection or stamping causes undue inconvenience…

Section 106 Stamp Duties Act Section 106 of Stamp Duties Act 1939 is about Innocent person suffering loss may recover against guilty person. It provides as follows: Where any person by the production of an unstamped or insufficiently stamped instrument or otherwise, renders himself subject to a fine, penalty or forfeiture and is made thereby…