Section 79(2)(a) in Assam Co-Operative Societies Act, 2007
(a)the stamp duty other than stamp duties falling within item 91 or item 96 in List - I of Seventh Schedule to the Constitution of India in respect of any instrument executed by or on behalf of a member thereof, and relating to the business of such society or any class of such instruments, cooperative demand certificates or decisions, awards or orders of Registrar or arbitrators under this Act, in cases where, but for such remission, the registered society, Officer or member thereof, as the case may he, would be liable to pay the stamp duty chargeable under any law for the time being in force, in respect of such instrument, and