Section 115 in Presidency-Towns Insolvency Act, 1909
115. Exemption from duty of transfers, etc., under this Act.
(1)Every transfer, mortgage, assignment, power- of- attorney, proxy paper, certificate, affidavit, bond or other proceedings, instrument or writing whatsoever before or under any order of the Court, and any copy thereof, shall be exempt from payment of any stamp or other duty whatsoever.(2)No stamp- duty or fee shall be chargeable for any application made by the official assignee to the Court under this Act, or for the drawing and issuing of any order made by the Court on such application.
