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অর্থ আইন, ২০০০

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ষষ্ঠ অধ্যায়

Stamp Duties (Additional Modes of Payment) Act. 1974 (LXXI of 1974) এর সংশোধন

৫২৷ Act No. LXXI of 1974 এর সংশোধন
৫২৷ The Stamp Duties (Additional Modes of Payment) Act, 1974 (LXXI of 1974) এর section 2 এর-
 
 
 
 
(ক) “sub-section (1) এর clause (b) এর শেষ প্রান্ত্মস্থিত full-stop এর পরিবর্তে “; or” সেমিকোলন ও শব্দ প্রতিস্থাপিত হইবে এবং তত্পর নিম্নরূপ নূতন clause (c) এবং “proviso” সন্নিবেশিত হইবে, যথা:-
 
 
 
 
“(c) by an account-payee pay order or an account-payee bank draft issued by a scheduled bank specified by or under rules :
 
 
 
 
Provided that the Government may, by notification in the official gazette, direct that any stamp duty in excess of the amount specified in the notification shall be paid only by such pay order, bank draft or challan”;
 
 
 
 
(খ) sub-section (2) এর পরিবর্তে নিম্নরূপ sub-section (2) প্রতিস্থাপিত হইবে, যথা:-
 
 
 
 
“(2) Where an instrument is presented to a registering officer for registration and the stamp duty is paid to him in cash or is shown to have been paid by challan pay order or bank draft under sub-section (1), that officer shall endorse the payment of the stamp duty on the instrument in the manner prescribed by rules, and upon such endorsement the instrument shall be deemed to have been duly stamped within the meaning of the said Act.”|
 
 
 
 

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