Section 133A in The Chhattisgarh Municipal Corporation Act, 1956
133A. Power to impose additional stamp duty on transfer of immovable property.
(1)The duty imposed by the Indian Stamp Act, 1899 (II of 1899) on instruments of sale, gift and usufructuary mortgage, respectively of immovable property, shall in the case of instruments affecting immovable property situated within the limits of any Corporation and executed on or alter the date on which provisions of this Act are made applicable to such limits be increased by one 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 the Indian Stamp Act, 1899 (II of 1899), shall be read as if it specifically required the particulars referred to therein to be set forth separately in respect thereof ;-(a)property situated in the Corporation area;(b)property not situated in the Corporation area.(3)The State Government shall every year pay to each Corporation from the Consolidated Fund of the State a grant-in-aid approximately equal to the extra duty realised under sub-section (1) in respect of the properly situated within the area of each such Corporation alter making such deductions on account of cost of collection as the State Government may determine.(4)The State Government may make rules for carrying out the purposes of this section.
