Section 83(1) in The Orissa Town Planning and Improvement Trust Act, 1956
(1)The duty imposed by the Indian Stamp Act, 1 of 1899, on any deed of transfer of immovable property shall in the case of immovable property situated within the area to which this Act applies be increased by [three per centum] [Substituted vide O.A. No. 7 of 2005 O.G.E. No. 860 dated 25.5.2005.] on the value of the property transferred in the case of a usufructuary mortgage on the amount secured by the instrument.
