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Stamp Duties Act, 1939 🇳🇬

Coat of Arms

Stamp Duties Act, 1939

  • Commenced on 1 April 1939
  • [Up to date as at 31 December 2002]
  • [Note: The original publication document is not available and this content could not be verified.]
An Act to provide for the levying of stamp duties on certain matters.

1. Short title

This Act may be cited as the Stamp Duties Act.[54 & 55. Viet. C. 38 (s. 27) L.N. 131 of 1954.]

2. Interpretation

In this Act unless the context so requires-"Accountant-General" means the Accountant-General of the Federation;"commissioner" means a commissioner of stamp duties appointed as hereinafter provided;"die" includes any plate, type,tool, or implement whatever used under the direction of the Minister of Finance or his counterpart in the State, as the case may be, for expressing ordenoting any duty,or rate of duty, or the fact that any duty, or rate ofduty or penalty has been paid, or that an instrument is duly stamped,or is not chargeable with any duty, or for denoting any fee, and also any part of any such plate, type…

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