CHAPTER V- Common Profits, Common Expenses and Other Matters, Section 25- Power to exempt stamp duty, registration fee and court fees and power to refund

The Central Government may, by notification in the Official Gazette, reduce or remit after this Act came into force, or retrospectively-

  1. The stamp duty with which, under any law relating to stamp duty on documents related to the purposes of this Act;
  2. Any fee payable by or on behalf of any promoter, apartment owner or Association of Apartment Owners in relation to the documents referred to in clause (A) under any law relating to registration of documents or to court fees, for the time being in force, and which the Central Government is competent to levy.

The Central Government may refund the amount of any duty or fee paid in pursuance of any law referred to in sub-section (1).