Section 79 in Assam Co-Operative Societies Act, 2007
79. Power to grant remission of certain duties, 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 exempt remission of such tax or fee.(2)The State Government may, in respect of any registered society or class of registered societies by notification in the Official Gazette, grant remission of -(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(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 for the time being in force.
