Section 2(ii) in The Madurai City Municipal Corporation (Duty on Transfer of Property) Rules, 1988
(ii)"instrument" means an instrument of sale, exchange, gift, mortgage with possession within Madurai City or lease in perpetuity of immovable property on which transfer duty is leviable under section 16-4 of the Madurai City Municipal Act, 1971 (Tamil Nadu Act 15 of 1971);
