77. Duty of certain transfers of immovable property.
(1)The duty imposed by the Indian Stamp Act, 1899, on instruments of sale, gift and usufructuary mortgage, respectively, of immovable property shall, in the case instruments affecting immovable property situated within the [areas to which this Act extends] [Substituted for 'limits of the Nagpur Municipality' by Central Provinces and Berar Act VII of 1944, section 12.] and executed on or after the commencement of this Act, be increased by one-half 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.(2)For the purpose of this section, section 27 of Indian Stamp Act, 1899, shall be read as if it specifically required the particulars referred to therein to be set forth separately in respect of--(a)property situated in the [area to which this Act extends] [Substituted for 'Limits of the Nagpur Municipality' by Cental Provinas of Berar Act VII of 1944, section 12.] , and(b)property situated outside the said area, respectively.(3)For the purposes of this section, section 64 of the Indian Stamp Act, 1899, shall be read as if it referred to the Trust as well as to the Government.(4)[***] [Omitted by A.O., 1937.].
