Section 9(1) in The Chhattisgarh Upkar Adhiniyam, 1981
(1)There shall be charged, levied and paid a cess on transfer by way of sale, gift, lease for a period of thirty years or more or usufructuary mortgage, of vacant land and land used for the purpose of agriculture at the rate of five per centum of the amount of stamp duly with which instrument of each such transfer is chargeable in accordance with the relevant article in Schedule 1-A of the Indian Stamp Act, 1899 (No. II of 1899) :Provided that exemption under the Indian Stamp Act, 1899 (2 of 1899) shall, mutatis mutandis apply to the same extent in relation to cess under this Act as it applies to duty chargeable under that Act as if the cess were a duty chargeable under that Act.[x x x]
