Section 50(2)(a) in The Assam Co-operative Societies Act, 1949
(a)the stamp duty other than stamp duties (26 Geo. 5, Ch. 2) falling within item 91 or item 96 in list I in the Seventh Schedule to the Constitution of India in respect of any instrument executed by, or on behalf of, or in favour of, a registered society or by an officer or on behalf of a member thereof, and relating to the business of such society or any class of such instruments, co-operative 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 be, would be liable to pay the stamp duty chargeable under any law for the time being in force, in respect of such instrument, and