(2)By the order of the State Government, duty imposed by the Indian Stamp Act, 1899 (II of 1899), as modified, from time to time, in its application to the State of Jharkhand, on instruments of sale and gift of immovable property situated within the limits of a municipality and executed on or after the date on which the provision of this Act came into force within that municipality be increased by two per centum on the value of the property. In the case of an usufructuary mortgage of immovable property, two per centum, on the amount secured, as set forth in the instrument.
