Section 118A in The Chandernagore Municipal Corporation Act, 1990
118A. [ Levy of surcharge on transfer of lands. [section 118A inserted by West Bengal Act 30 of 1997.]
(1)The Corporation shall levy a surcharge on the transfer of immovable property situated within Chandernagore, in the form of additional stamp duty.](2)The rate of the surcharge, and the manner of-(a)collection of the surcharge,(b)payment of the surcharge to the Corporation, and(c)deduction of the expenses, if any, incurred by the State Government in course of collection of the surcharge,shall be such as may be prescribed.
