Section 50 in The Assam Co-operative Societies Act, 1949
50. Power to remit certain dues, fees etc.
(1)The State Government may by general or special order in the case of a registered society or class of registered societies, remit any tax, cess or fee payable under any law for the time being in force or the rules thereunder in respect of which they are competent to remit such tax, cess or fee.(2)The State Government may, in respect of any registered society or class of registered societies by notification in the official Gazette remit-(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(b)any fee payable by a registered society under any law for the time being in force for the registration of documents or of Court fee for the time being in force.
