Section 39(1) in U.P. Urban Planning and Development Act, 1973
(1)The duty imposed by the Indian Stamp Act, 1879, on any deed of transfer of immovable property shall in the case of an immovable Property situated within a development area, be increased by two per cent on the amount or value of the consideration with reference to which the duty is calculated under the said Act:Provided that the State Government may, by notification in the Gazette, enhance, the aforementioned percentage of the increase in stamp duty up to five.
