As per the provisions of the Stamp Act corporatisation and demutualisation schemes and related instruments _________________
Solution: Section 8B. Corporatisation and demutualisation schemes and related instruments not liable to duty. —Notwithstanding anything contained in this Act or any other law for the time being in force, — (a) a scheme for corporatisation or demutualisation, or both of a recognised stock exchange; or (b) any instrument, including an instrument of, or relating to, transfer of any property, business, asset whether movable or immovable, contract, right, liability and obligation, for the purpose of, or in connection with, the corporatisation or demutualisation, or both of a recognised stock exchange pursuant to a scheme, as approved by the Securities and Exchange Board of India under sub-section (2) of section 4B of the Securities Contracts (Regulation) Act, 1956, shall not be liable to duty under this Act or any other law for the time being in force.
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According to Section 71 of The Indian Evidence Act, 1872, if the attesting witness denies or does not recollect the execution of the document, its exec...
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