82. [ Duty on certain transfers of immovable property] [Section 82 extended to E. B. by Ben. Act 1 of 1914.]. - (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 of instruments affecting immovable property situated in the Calcutta Municipality and executed on or after the commencement of this [Act] [See Notification no. 1148. dated the 30.10.1911.] be increased by two 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 purposes of this section, section 27 of the said Indian Stamp Act, 1899, shall be read as if it specifically required the particulars referred to therein to be set forth separately in respect of -(a)property situated in the Calcutta Municipality, and(b)property situated outside the Calcutta Municipality, respectively.(3)For the purposes of this section, section 64 of the said Indian Stamp Act, 1899, shall be read as if it referred to the Board as well as the Government.(4)All collections resulting from the said increase shall, after deducting incidental expenses (if any), be paid to the Board at such time as may be prescribed by rule made under section 86.Terminal Tax on Passengers.
