Power to exempt from stamp duty, registration fee and court-fees ; power to refund.

<span style="margin-left:15px;"></span><b>¹[24A. Power to exempt from stamp duty, registration fee and court-fees; power to refund.-</b> (<i>1</i>) The State Government, by notification in the <i>Official Gazette</i>, may reduce or remit whether prospectively or retrospectively-<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>a</i>) the stamp duty with which under any law relating to stamp duty for the time being in force, instruments or documents executed by or on behalf of a promoter, an apartment-owner or association of apartment owners relating to any of the purposes of the Act are respectively chargeable ; <br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><i>(b)</i> any fee payable by or on behalf of any promoter, apartment-owner or association of apartment owners in relation to the instruments or documents referred to in clause (<i>a</i>) under any law relating to the registration of documents or to courtfees, for the time being in force which the State Government is competent to levy.<br> <span style="margin-left:15px;"></span>(<i>2</i>) The State Government may refund the amount of any duty or fee paid in pursuance of any law referred to in sub-section (<i>1</i>) in such circumstances, to such extent and subject to such terms and conditions, if any, as the State Government may by order determine.]<br>