Section 53 in Sikkim Co-Operative Societies Act, 1978
53. Exemption from certain taxes, fees and duties.
(1)The Government may, by notification in the Official Gazette, remit in respect of any class of societies(a)the stamp duty chargeable under any law for the time being in force in respect of any instrument executed by or on behalf of a society or by an officer or member thereof and relating to the business of such society or any class of such instruments or in respect of any award or order made under this Act, in cases, where, but for such remission the society, officer or member as the case may be, would be liable to pay such stamp duty;(b)any fee payable under any law for the time being in force relating to the registration of documents or court fee.(2)The Government may, by notification, exempt any class of societies from-(a)land revenue;(b)taxes on agricultural income;(c)taxes on sale or purchase of goods; and(d)taxes on professions, trades, callings and employments.
