Section 53(1) in Sikkim Co-Operative Societies Act, 1978
(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.
