Category: Nigeria


  • Section 73 Stamp Duties Act Section 73 of Stamp Duties Act 1939 is about Duty on both letter of allotment and letter of renunciation. It provides as follows: A separate duty shall be charged in respect of letters of allotment and letters of renunciation, although they may be contained in the same document.

  • Section 72 Stamp Duties Act Section 72 of Stamp Duties Act 1939 is about Provisions as to letters of allotment. It provides as follows: Every person who executes, grants, issues, or delivers out any document chargeable with duty as a letter of allotment, letter or renunciation, or scrip certificate, or as scrip, before the same…

  • Section 71 Stamp Duties Act Section 71 of Stamp Duties Act 1939 is about Duty on certain leases may be denoted by adhesive stamp. It provides as follows: The duty upon an instrument chargeable with duty as lease (or any definite term less than a year and the duty upon the duplicate or counterpart of…

  • Section 70 Stamp Duties Act Section 70 of Stamp Duties Act 1939 is about Directions as to duty in certain cases. It provides as follows: (1) A lease or agreement for a lease or with respect to any letting, is not to be charged with any duty in respect of any penal rent, or increased…

  • Section 69 Stamp Duties Act Section 69 of Stamp Duties Act 1939 is about Leases, how to be charged in respect of produce. It provides as follows: (1) Where the consideration, or any part of the consideration, for which a lease is granted or agreed , consists of any produce or other goods, the value…

  • Section 68 Stamp Duties Act Section 68 of Stamp Duties Act 1939 is about Agreements to be charged as lease. It provides as follows: (1) An agreement for a lease, or with respect to the letting of any lands or tenements, shall be charged with the same duty as if it were an actual lease…

  • Section 67 Stamp Duties Act Section 67 of Stamp Duties Act 1939 is about Provisions as to exchange. It provides as follows: Where upon the exchange of any real property for any other real property, or upon the partition or division of any real property, any consideration exceeding in amount or value two hundred naira…

  • Section 66 Stamp Duties Act Section 66 of Stamp Duties Act 1939 is about Provision as to duplicates and counterparts. It provides as follows: The duplicate or counterpart of an instrument chargeable with duty (except the counterpart of an instrument chargeable as a lease, such counterpart not being executed by or on behalf of any…

  • Section 65 Stamp Duties Act Section 65 of Stamp Duties Act 1939 is about What is to be deemed a conveyance on any occasion not being a sale or mortgage. It provides as follows: Every instrument, and every decree or order of any court, whereby any property on any occasion, except a sale, or mortgage,…

  • Section 64 Stamp Duties Act Section 64 of Stamp Duties Act 1939 is about Licence with a grant to enter upon land. It provides as follows: A licence to a person to enter upon land coupled with a grant whether such grant be the removal of material from land or other transfer of property shall…