Section 78(1) in The Orissa Development Authorities Act, 1982
(1)The duty imposed under the Indian Stamp Act, 1899 (2 of 1899), in respect of any deed of transfer of immovable property shall, in the case of immovable property situated within the area to which this Act applies, be increased by three per centum on the value of the property transferred or in the case of a usufructuary mortgage on the amount secured by the instrument.
