Section 32 Stamp Duties Act

Section 32 of Stamp Duties Act 1939 is about Appraisements to be written out. It provides as follows:

(1) Every appraiser, by whom an appraisement or valuation chargeable with duty is made, shall, within fourteen days after the making thereof, write out the same in words and figures showing the full amount thereof, and shall duly stamp the same and if he neglects or omits so to do, or in any other manner first discloses the amount of the appraisement or valuation, he shall be guilty of an offence and liable to a fine of one hundred naira.

(2) Every person who receives from any appraiser, or pays for the making of any such appraisement or valuation, not so written out and stamped as aforesaid shall incur a fine of forty naira.