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Section 48: Power to exempt from stamp duty and registration fee

The Puducherry Co-Operative Societies Act, 1972Union territory Act of Puducherry · Act 7 of 1973

The Government, by notification in the Official Gazette, may, in the case of any registered society or class of registered societies, remit.-

(a) the stamp duty with which, under any law for the time being in force, instruments executed by or on behalf of or in favour of a registered society or by an officer or member and relating to the business of such society or any class of such instruments or decisions awards or orders of the Registrar or arbitrators under this Act are respectively chargeable; and

(b) any fee payable under the law of registration for the time being in force:

Provided that such power to remit shall not be exercised in relation to stamp duty in respect of bills of exchange, cheques, promissory notes, bills of lading, letters of credit, policies of insurance, transfer of shares, debentures, proxies and receipts, and in relation to any other stamp-duty chargeable and falling within entry 96 in List-I in the Seventh Schedule to the Constitution.

Where this provision sits

ActThe Puducherry Co-Operative Societies Act, 1972
Section48
Marginal notePower to exempt from stamp duty and registration fee
JurisdictionUnion territory of Puducherry
StatusIn force as published by the source

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