Section 191(1) in Uttar Pradesh Municipal Corporation Act, 1959
(1)Where the Corporation has imposed a tax referred to in clause (g) of Section 172, the duty imposed by the Indian Stamp Act, 1899, on any deed of transfer of immovable property shall, in the case of immovable property situated within the City, be increased by 2 per cent [on the amount or value of the consideration with reference to which the duty is calculated under the said Act.] [Inserted by U.P. Act 17 of 1999, S. 3.]
