(2)The duty imposed by the Indian Stamp Act, 1899 (II of 1899), as modified from time to time in its application to the State of Bihar, on instruments of sale, gift and usufructuary mortgage, respectively or immovable property situated within the limits of a municipality and executed on or after the date on which the provision of this Act came into force within that municipality be increased by two per centum on the value of the property so situated, or in the case of an usufructuary mortgage, on the amount secured by the instrument, as set forth in the instrument.
