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 time within five years after the offence committed by reason whereof such duty, fine, penalty or debt shall be incurred.