30. Facts affecting duty to be set forth in instruments.
(1)The consideration, if any, and all other facts and circumstances affecting the chargeability of any instrument with duty, or the amount of the duty with which it is chargeable, shall be fully and truly set forth therein.(2)In the case of instruments relating to immovable property chargeable with an ad valorem duty on the market value of the property, the instrument shall fully and truly set forth the land revenue in the case of revenue paying land, the annual rental or gross assets, if any, in the case of other immovable property, the local rates, municipal or other taxes, if any, to which such property may be subject, and any other particulars which may be prescribed by rules made under this Act.Analogous Law. - Section 27 of the repealed Act.
