Section 3 in Indian Stamp Act (Chhattisgarh Prevention of undervaluation of Instruments) Rules 1975
3. Other particulars to be set forth in the instrument as required by sub-section (2) of Section 27 of the Act.
- The following particulars shall be fully and finally set forth in the instrument relating to immovable property chargeable with ad valorem duty namely :-(i)in case of an instrument relating to agricultural land, the land revenue payable by the Bhumiswami of the adjoining agricultural land of the same class of soil, if the land which is the subject-matter of instrument, is exempted from payment of land revenue or which has not been assessed to land revenue;[(i-a) In case of an instrument relating to agricultural land assessed to land revenue- [Substituted by Notification No. 308-9336-VI-R, dated 14-5-1976.](a)name of the village with name of Revenue InspectorÂ’s circle, Tahsil and District wherein the land is situated; and(b)whether the land is irrigated or not; and if irrigated, whether irrigation is for one crop only or for two crops.](ii)in case of an instrument relating to transaction of any immovable property in urban or rural area except agricultural land-(a)area of the plot and the area of the constructed portion thereon; and(b)the year of construction.
