Section 88B in The Howrah Municipal Corporation Act, 1980
88B. [ Levy of surcharge on transfer of lands.
(1)The Corporation shall levy a surcharge on the transfer of immovable property situated within Howrah, in the form of additional stamp duty.(2)The rate of the surcharge, and the manner of -(a)collection of the surcharge,(b)payment of the surcharge to the Corporation, and(c)deduction of the expenses, if any, incurred by the State Government in course of collection of the surcharge,shall be such as may be prescribed.]C. Determination of Annual Valuation
