Section 5(1)(a) in The Madurai City Municipal Corporation (Duty on Transfer of Property) Rules, 1988
(a)The Registering Officer having jurisdiction within the Corporation limits of Madurai shall alone account the credit directly under the head "Madurai City Municipal Corporation". All other officers shall show the collection under outside the sub-district and send separate intimation to the registering officers concerned to allocate surcharge duty to the Corporation of Madurai;