STAMP DUTIES ACT

Section 15: As to denoting certificate.

1939Section 15 of 118Federal Republic of Nigeria

Where the duty with which an instrument is chargeable depends in any manner upon the duty paid upon another instrument, the payment of such last-mentioned duty shall, upon the application to a commissioner, payment of a fee of 26 kobo and production of both the instruments, be denoted upon such first-mentioned instrument by a certificate under the hand of the commissioner.

Cite this section

Section 15, STAMP DUTIES ACT (1939).

https://repo.podus.ai/laws/stamp-duties-act/section/15/