Section 13 Stamp Duties Act

Section 13 of Stamp Duties Act 1939 is about Penalty for fraud in relation to adhesive stamps. It provides as follows:

(1) If any person-
(a) fraudulently removes or causes to be removed from any instrument any adhesive stamp, or affixes to any other instrument or uses for any postal purpose any adhesive stamp which has been so removed, with intent that the stamp maybe used again; or

(b) sells or offers for sale, or utters any adhesive stamp which has been so removed, or utters any instrument having thereon any adhesive stamp which has to his knowledge been so removed as aforesaid, he shall be guilty of an offence and liable on conviction in addition to any other fine or penalty to which he may be liable, to a fine of one hundred naira.

(2) The expression “instrument” in this section, includes a telegram and any postal article within the meaning of the Nigerian Postal Services Department Act.

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