Section 98(1) in The Orissa Development Authorities Rules, 1983
(1)The increased stamp duty under Section 78 on instruments of sale including certificates of sale granted by Civil Courts or Revenue Officers, gift and usufructuary mortgage affecting immovable property situated in the area or areas in which the Act is in force shall be imposed with effect from the date on which the Act is brought into force in such area or areas and shall be paid and recovered in the same manner and in accordance with the same procedure as in case of the ordinary duty imposed by the Indian Stamp Act, 1899 as amended by the Orissa Stamp (Amendment) Acts, from time to time, on such instruments and certificates.
