Section 5(1) in The Madurai City Municipal Corporation (Duty on Transfer of Property) Rules, 1988
(1)(a)The Registering Officer having jurisdiction within the Corporation limits of Madurai shall alone account the credit directly under the head "Madurai City Municipal Corporation". All other officers shall show the collection under outside the sub-district and send separate intimation to the registering officers concerned to allocate surcharge duty to the Corporation of Madurai;(b)the duty levied on an instrument of exchange shall be distributed among local authorities concerned in proportion to the amount of duty leviable on the properties in the' respective local areas;(c)the said account shall be consolidated quarterly for each such local authorities by the District Registrar at the head quarters of the revenue district concerned;(d)the Inspector-General of Registration may issue executive instructions regarding the maintenance of accounts by registering officers in this behalf and the form in which the consolidated accounts for each quarter are to be forwarded to the Accountant-General, Tamil Nadu, [Chennai] [Substituted for the word 'Madras' by the City of Madras (Alteration of Name) Act, 1996 (Tamil Nadu Act 28 of 1996).].
