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Under
the provision of the Indian Stamp Act, the Railway
and other Government Departments are exempted from
payment of stamp duty charges for executing any agreement.
A Circular No 8 (PG- 50/49723 dated 7-8-1959) in this
regard has already been issued. The matter was referred
to the legal officer, and he has opined that henceforth
our copy of agreement, executed with any Government
Department should be stamped. The amount of stamp
duty charges should be borne by the consumer as in
other cases.
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