Finance Act, 1991
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Exemption from stamp duty. |
93.—Stamp duty shall not be chargeable on— | |
(a) a licence granted under section 8 , 9 or 19 of the Petroleum and Other Minerals Development Act, 1960 , or | ||
(b) a lease granted under section 13 of that Act, or | ||
(c) an instrument for the sale, assignment or transfer of any such licence or lease or any right or interest therein. |