Section 75 in The Chhattisgarh Panchayat Raj Adhiniyam, 1993
75. Duty on transfer of property within block.
- The duty imposed under the Indian Stamp Act, 1899 (No. 2 of 1899), on instrument relating to sale, gift or mortgage of immovable property situated within the block be increased by one percent on the value of such property or in the case of mortgage on the amount secured by the instrument:Provided that such extra stamp duty levied in respect of mortgage shall not exceed the amount of stamp duty thereon :Provided further that no extra stamp duty is leviable in respect of any instrument exempted from stamp duty under the Indian Stamp Act, 1899 or the rules made thereunder.
