Section 115A in The Asansol Municipal Corporation Act, 1990.
115A. [ Levy of surcharge on transfer of lands. - (1) The Corporation shall levy a surcharge on the transfer of immovable property situated within Asansol, in the form of additional stamp duty] [Section 115A inserted by W.B. Act 31 of 1997.].
(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.
