Section 75(1) in The M.P. Panchayat Raj Avam Gram Swaraj Adhiniyam, 1993
(1)The duty imposed under the Indian Stamp Act, 1899 (No. 2 of 1899) on instrument relating to sale or gift of immovable property situated within the block be increased by the notification issued in this behalf by the State Government generally, or specially for various cases or class of cases, subject to maximum limit of one percent on the value of such property:Provided that no extra stamp duty is leviable in respect of any instrument of sale or gift exempted from stamp duty under the Indian Stamp Act, 1899 or the rules made thereunder.
