Can The Non- Cost of Stamp Responsibility On A Energy of Lawyer Render Such A Energy of Lawyer Inadmissible in Proof?
A stamp obligation is a levy/charge chargeable below the Stamp Duties Act (SDA) or some other Act.[1] It’s typically charged at a flat price or advert valorem (share of the transaction worth). Solely the federal government (Federal or State) shall be the one competent authority to impose, cost and acquire duties.[2] Some examples of devices that require stamp obligation are Agreements: Rent buy,[3] invoice of touchdown,[4] invoice of sale,[5] constitution get together,[6] conveyance on sale,[7] Lease,[8] letters of allotment and letters of renunciation,[9] letter or energy of lawyer for the aim of appointing a proxy to vote at a gathering,[10]coverage of insurance coverage,[11] energy of lawyer (irrevocable/land associated), memorandum of understanding(referring to bizarre agreements, land, three way partnership and many others), Deed of task and many others.
Non- cost of stamp obligation on an influence of lawyer sought to be admitted in proof.
A celebration to a case might throughout the course of listening to of that case search to tender by his counsel an influence of lawyer for various functions. If the aim of tendering the ability of lawyer is to show title, it have to be correctly registered in accordance with the related legal guidelines.[12] Alternatively, if the aim of tendering the ability of lawyer is merely to function proof of cost of buy worth or of transaction, the courtroom has held such energy of lawyer to be admissible in proof.[13] Now, even the place the ability of lawyer being sought to be tendered is to function proof of transaction, there nonetheless stays the difficulty of whether or not such an influence of lawyer upon which stamp obligation has not been paid for, will be admitted in proof.
Typically, each instrument bearing a certificates of a commissioner that it isn’t chargeable with obligation or that it’s duly stamped, or being stamped with the quantity of obligation assessed and authorized by the commissioner shall be admissible in proof and out there for all functions, however any objection referring to obligation.[14] Nonetheless, an instrument executed in Nigeria, or relating, wheresoever executed, to any property situate or to any matter or factor completed or to be completed in Nigeria, shall not, besides in legal proceedings, be given in proof, or be out there for any function no matter, until it’s duly stamped in accordance with the legislation in power in Nigeria on the time when it was first executed.[15] Because of this each instrument which should be chargeable shouldn’t be admitted in proof in civil proceedings besides in legal proceedings, regardless of the aim for which it was pleaded.
So, the place an objection is raised as to the admissibility of a rechargeable instrument (like an influence of lawyer) which no stamp obligation has been paid, what ought to the courtroom do within the circumstance?
Part 22 (1) of the SDA gives:
Upon the manufacturing of an instrument chargeable with any obligation as proof in any courtroom of civil judicature in Nigeria, or earlier than any arbitrator or referee, discover shall be taken by the Decide, Justice of the Peace, arbitrator, or referee of any omission or insufficiency of the stamps thereon, and if the instrument is one which can legally be stamped after the execution thereof, it could, on cost to the officer of the courtroom whose obligation it’s to learn the instrument, or to the arbitrator or referee, of the quantity of the unpaid obligation, and the penalty payable on stamping the identical, and of an extra sum of two naira, be obtained in proof, saving all simply exceptions on different grounds.
(2) The officer, or arbitrator, or referee receiving the obligation and penalty shall give a receipt for a similar, and make an entry within the correct ebook stored for the aim of displaying receipts of cash and of the quantity thereof, and shall talk to a commissioner the identify or title of the proceedings during which and of the get together from whom, he obtained the obligation and penalty, and the date and outline of the instrument, and shall pay over to the Accountant -Common the cash so obtained by him for the obligation and penalty.
(3) On manufacturing to the commissioner of any instrument in respect of which any obligation or penalty has been paid, along with the receipt, the cost of the obligation and penalty shall be denoted on the instrument.
Within the case of OKUWOBI V ISHOLA (1973) 3 SC (REPRINT) 31 AT 34 PARAGRAPHS 34 TO 42 the Supreme courtroom per Elias CJN (of blessed reminiscence) held thus;
“We expect that it was flawed of the discovered Chief Justice of the Peace to have held a doc inadmissible merely on the bottom of non- stamping, because the function of the requirement of stamping is to make sure that Authorities doesn’t lose income thereby. The discovered Chief Justice of the Peace might have directed the doc in query be duly stamped after which obtained it in proof.”
The implication of the above sections of the SDA and the case of Okuwobi v Ishola is that each time there may be objection as to the non- cost of stamp obligation on a rechargeable doc, the courtroom needn’t reject the doc slightly, order the get together tendering the doc to pay the suitable stamp obligation required and any penalty relevant below the SDA for the mentioned paperwork inside cheap time because the courtroom might deem match.
Conclusion
Not like an influence of lawyer which if pleaded as proof of transaction could also be admissible in proof even with out being registered, an influence of lawyer upon which a stamp obligation has not been charged (and paid for) will stay inadmissible until its stamp obligation is paid for or admitted upon the situation that the stamp obligation & any penalty be paid.
Chioma Angela Okeke is a lawyer with over 15 years authorized expertise. She holds a B.L and an MBA. She additionally has an LLM in Felony Regulation and Felony Justice from the College of Sussex, UK. Chioma Okeke is a Fellow of the Institute of Chartered Mediator/Conciliator and a member of the Institute of Chartered Secretary/Administrator. She is a author and has a number of revealed articles to her credit score. Contact: cane_ogbalu@yahoo.com
[1] Stamp Duties Act Cap S8 LFN 2004 (SDA), s 2.[2] SDA, s 4
[3] SDA, s 30
[4] SDA, s 44.
[5] SDA, s 45.
[6] SDA, s 46.
[7] SDA, s 52 -64.
[8] SDA, s 68 – 69.
[9] SDA, s 72.
[10] SDA, s 74.
[11] SDA, 84.
[12] Land Registration Act Cap. 515 LFN (Abuja) 1990, ss 2, 15, ABUBAKAR V WAZIRI (2008) 14 NWLR Half 1108 at 507 (SC).
[13] ERO V TINUBU (2012) 8 NWLR PART 1301 P 125 paras B-F; Lawani v Grillo & Ors (2018) LPELR -44912(CA).
[14] SDA, s 19
[15] SDA, s 22(4)
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