Section 86(1) in Sikkim Urban and Regional Planning and Development Act, 1998
(1)The duty imposed under the laws for the time being in force in Sikkim in respect of any deed of transfer of immovable property shall, in the case of immovable property situated within the area under the jurisdiction of the Authority be increased by three percentum on the value of the property transferred or in the case of unsufructuary mortgage on the amount secured by the instrument.
