The WAREHOUSING (DEVELOPMENT AND REGULATION) ACT, 2007

MISCELLANEOUS

Section 55: Amendment of Act 2 of 1899.

After section 8B of the Stamp Act, 1899, the following section shall be inserted, namely:— “8C.Negotiable warehouse receipts not liable to stamp duty.—Notwithstanding anything contained in this Act, negotiable warehouse receipts shall not be liable to stamp duty.”