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STAMP DUTIES ACT

Section 44: Bills of lading.

1939Section 44 of 118•Federal Republic of Nigeria

(1) A bill of lading is not to be stamped after the execution thereof.
(2) Every person who makes or executes, any bill of lading not duly stamped shall be guilty of an offence and liable on conviction to a fine of one hundred naira.

Cite this section

Section 44, STAMP DUTIES ACT (1939).

https://repo.podus.ai/laws/stamp-duties-act/section/44/