4. In the main act, in section 27, for the words „the consideration (if any),“ the terms „market value of the property“ are replaced. b) Where acreage is held for clearing for up to thirty years and the full predisposition is made, the value is calculated for tax purposes on fifty times annual revenues „unless this section applies to the instrument for which the stamp duty was paid in accordance with Section 10-A.“ To register real estate in India, the buyer is required to pay a stamp duty fee for registration. Previously, stamp duty was paid by the purchase of stamp papers by licensed stamp sellers or by the public treasury at the time of real estate registration. The Ministry of Revenue and Disaster Management, Government of Assam, has now facilitated the payment of stamp duty by purchasing electronic paper. In this article we review the procedure for buying Assam eStamp paper in detail. (c) where a final order to obtain a division or arbitral award from an arbitrator at the head of a division is marked with a stamp necessary for an instrument of participation and a division certificate is then executed under such a regulation, the service of that act must not exceed three rupees and thirty paises. 38. Letter of licence, that is, any agreement between a debtor and its creditors that the letter suspends its claims for a period of time and allows debtors to continue their activities as they see fit. 27A. (1) Did the registry officer designated under the Registration Act 1908, when registering an Exchange or Donation Act, Reason to believe that the market value determined by the government or the collector of the riding, which is the subject of a promotion, exchange or gift, had not really been fixed in the instrument, it may have been fixed in the instrument, , after the registration of this instrument, report to the collector in order to determine the market value of this property and the one that is due to it.