Section 14 in Executive Instructions Issued by the Board of Revenue, Orissa under the Orissa Fertilisers Loans Rules, 1965
14. [ Bonds for grant loans exempted from stamp duty. [Vide Article 40 of Schedule I and Article 40 of Schedule I-A of the Indian Stamp Act, 1899 as amended by the Indian Stamp (Orissa Amendment) Act, 1962.]
- Instruments executed by persons taking an advance under the Agriculturists' Loans Act, 1884 (XII of 1884) or by their sureties as security for the repayment of such advance are exempted from stamp duty.]
