Section 46(5)(a) in The West Bengal Panchayat Act, 1973
(a)on all transfers of immovable property situated within the local limits of the Gram, a duty in the shape of an additional stamp-duty at the rate of two per centum or, as the case may be, the amount of the consideration for the sale, the value of the property in the case of a gift, the amount secured by the mortgage, the value of the property of the greater value in the case of exchange, or the value of the rent for the first ten years in the case of a lease, as set forth in the instrument;