Section 111: Duties and fines may be recovered summarily.
All duties, fines, penalties and debts due to the Government of the Federation imposed by this Act shall be recoverable in a summary manner in the name of the Attorney General of the Federation or of the State.
Cite this section
Section 111, STAMP DUTIES ACT (1939).
https://repo.podus.ai/laws/stamp-duties-act/section/111/