Section 77(1) in Nagpur Improvement Trust Act, 1936
(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.
