In ETOKHANA v. NDIC & ANOR. (2016) LPELR-CA/K/212/2013, “In addition to this, the law is that a document cannot be rejected on the ground that it was not stamped, for, as held in the case of Prince Will Eyo Asuquo & Ors. V. Mrs. Grace Godfrey Eyo & Anor. (2013) LPELR-20199 (CA) per Tur, JCA, ‘the purpose of the requirement of stamping is to ensure that Government does not lose revenue thereby’. Lack of stamping, His Lordship held, does not render the document inadmissible.” Per ADEFOPE-OKOJIE, J.C.A. (P. 41, Paras. A-C)
ADMISSIBILITY OF UNREGISTERED INSTRUMENT; UNREGISTERED INSTRUMENT TO EVIDENCE PURCHASE RECEIPT
I must note right away, that the admissibility or otherwise of an unregistered registerable instrument depends on the purpose for which it is being sought to be admitted. – Nweze JSC. Abdullahi v. Adetutu (2019)