Section 210A in The Calcutta Municipal Corporation Act, 1980
210A. [ Levy of surcharge on transfer of lands. -] [section 210A Inserted by W.B. Act 26 of 1997.]
(1)The Corporation shall levy a surcharge on the transfer of immovable property situated within Calcutta, in the form of additional stamp duty.(2)The rate of the surcharge, and the manner of -(a)collection of 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.
