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 is duly stamped, shall be guilty of an offence and liable on conviction to a fine of forty naira.