Section 120(a) in Andhra Pradesh Municipalities Act, 1965
(a)in the form of a surcharge on the duty imposed by the Indian Stamp Act, 1899, (Central Act 2 of 1899) for the time being in the State, on every instrument of the descriptions specified below, in respect of the whole or part of the immovable property, as the case may be, situated within the limits of a municipality; and
