Section 133A(1) in The M.P. Municipal Corporation Act, 1956
(1)The duty imposed by the Indian Stamp Act, 1899 (II of 1899) on instruments of sale, gift and usufructuary mortgage, respectively of immovable property, shall in the case of instruments affecting immovable property situated within the limits of any Corporation and executed on or alter the date on which provisions of this Act are made applicable to such limits be increased by [three per centum] on the value of the property so situated, or in the case of an usufructuary mortgage on the amount secured by the instrument, as set forth in the instrument.Provided that in case where the State Government exempts stamp duty chargeable on any instrument for conveyance or transfer of any immovable property, the additional stamp duty shall not be imposed.
