Section 90 Stamp Duties Act

Section 90 of Stamp Duties Act 1939 is about Certain forms of receipts not dutiable. It provides as follows:

Neither the name of a banker (whether accompanied by words of receipt or not) written in the ordinary course of his business as a banker upon a bill of exchange or promissory note duly stamped, nor the name of a payee written upon a draft or order, if payable to order, shall constitute a receipt chargeable with duty.