Section 175(1)(a) in Tamil Nadu Panchayats Act, 1994
(a)in the form of a surcharge on the duty imposed by the Indian Stamp Act, 1899 (Central Act II of 1899), as in force for the time being in the State of Tamil Nadu, on every instrument of the description specified below, which relates to immovable property situated in the area under the jurisdiction of a Village Panchayat; and