Section 3 in The Madurai City Municipal Corporation (Duty on Transfer of Property) Rules, 1988
3. Provisions of the Stamp Act to apply to transfer duty.
(1)All the provisions of the Stamp Act and the rules made thereunder shall, so far as may be, apply in relation to the transfer duty as may be applied in relation to the duty chargeable under that Act.(2)Where the transfer duty or any portion thereof is less than a rupee, such duty shall not be collected.
