Section 191 in Uttar Pradesh Municipal Corporation Act, 1959
191. [ Tax on deeds of transfer of immovable property. [By virtue of Section 59 of President's Act 11 of 1973 as re-enacted by U.P. Act 30 of 1974, Section 191 along with certain other provision of the U.P. Nagar Mahapalika Act shall in respect of a development area, remain suspended with effect from the date of constitution of Development Authority for that area and until the dissolution of such authority.]
(1)Where the Corporation has imposed a tax referred to in clause (g) of Section 172, the duty imposed by the Indian Stamp Act, 1899, on any deed of transfer of immovable property shall, in the case of immovable property situated within the City, be increased by 2 per cent [on the amount or value of the consideration with reference to which the duty is calculated under the said Act.] [Inserted by U.P. Act 17 of 1999, S. 3.](2)All collections resulting from the said increase shall, after the deduction of incidental expenses, if any, be paid to the Corporation by the State Government in such manner as may be prescribed by rules.(3)For the purpose of this section, Section 27 of the Indian Stamp Act, 1899, shall be so read and construed as if it specifically required the particulars referred to therein to be separately set forth in respect of -(a)property situated within the City, and(b)property situated outside the City.(4)For the purposes of this section, Section 64 of the Indian Stamp Act, 1899, shall be so read and construed as if it referred to the Corporation as well as to the Government.]
