Section 27 Stamp Duties Act

Section 27 of Stamp Duties Act 1939 is about Mode of denoting duty. It provides as follows:

(1) The duty payable upon an admission shall be denoted on the instrument of admission delivered to the person admitted, if there is any such instrument, or if not, on the register, entry or memorandum of the admission in the rolls, books or records of the court in which the person is admitted and in cases in which no instrument of admission is delivered, and no register, entry, or memorandum is made, on the receipt or warrant for admission.

(2) If any person whose office it is to prepare or deliver out any instrument of admission chargeable with duty, or to register, enter, or make any memorandum of any admission in respect of which no instrument of admission is delivered to the person admitted, neglects or refuses, within one month after the admission, to prepare a duly stamped instrument of admission, or to make a duly stamped register, entry, or memorandum of the admission as the case may require, he shall be guilty of an offence and liable on conviction to a fine of twenty naira.

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