Section 133 in West Bengal Municipal Corporation Act, 2006
133. Levy of surcharge on transfer of land.
(1)The Corporation shall levy a surcharge on the transfer of immovable property situated within the Corporation area concerned, in the form of additional stamp duty.(2)The rate of surcharge, and the manner of-(a)collection of the surcharge,(b)payment of the surcharge to the Corporation, and(c)deduction of the expenses, if any, incurred by the State Government in course of collection of the surcharge,shall be such as may be prescribed.
