(a) Distinguish between fixed duties and ad valorem duties under the Stamp Duties Act, giving one example of each. (5 marks) (b) State the authority competent to administer stamp duties in each of the following cases: (i) a lease between two individuals; (ii) a share transfer between a company and an individual; (iii) a debenture issued by a company. (3 marks) (c) Explain the consequences of failing to stamp a chargeable instrument within the prescribed period. (7 marks)