Section 60(2) in The West Bengal Co-Operative Societies Act, 1983
(2)The State Government may, by notification, remit-(a)the stamp duty (other than the stamp duty falling within entry 91 or entry 96 of List 1 of the Seventh Schedule to the Constitution of India) in respect of any instrument executed by, or on behalf of, or in favour of, any co-operative society or a class of co-operative societies or an officer or member thereof and relating to the business of such co-operative society or such class of co-operative societies in cases where but for such remission such co-operative society or class of co-operative societies or the officer or member thereof would have been liable to pay the stamp duty chargeable under any law for the time being in force in respect of such instrument:[Provided that no such remission of stamp duty payable by any member of a co-operative housing society in whose favour a plot of land or a house or an apartment in a building is allotted or to whom such land, house or apartment is transferred, shall be made for the amount by which the value of such land, house or apartment, as the case may be, exceeds three lakh and fifty thousand rupees; and] [Proviso first substituted by West Bengal Act 27 of 1989, then again substituted by West Bengal Act 20 of 1995.](b)any fee payable by a co-operative society or a class of co-operative societies [or a member of a co-operative society] [Words inserted by West Bengal Act 27 of 1989.] under any law for the time being in force for the registration of any document:[Provided that no such remission of fee for registration of any document payable by any member of a co-operative housing society in whose favour a plot of land or a house or an apartment in a building is allotted, shall be made for the amount by which the value of such land, house or apartment, as the case may be, exceeds three lakh and fifty thousand rupees.] [Proviso added by West Bengal Act 20 of 1995.]
