State Act

THE UTTAR PRADESH MUNICIPAL CORPORATION ACT, 1959

191- (1) Where the [Corporation]2 has imposed a tax referred to in clause (g) of section 172, the duty imposed by the Indian Stamp Act, 1899 on any deed of transfer of immovable property shall, in the case of immovable property situated within the City, be increased by 2 per cent [on the amount or value of the consideration with reference to which the duty is calculated under the said Act.]1 (2) All collections resulting from the said increase shall, after the deduction of incidental expense-s, if any, be paid to the [Corporation]2 by the State Government in such manner as may be prescribed by rules. (3) For the purpose of this section, section 27 of the Indian Stamp Act, 1899, shall be so read and construed as if it specifically required the particulars referred to therein to be separately set forth in respect of- (a) property situated within the City, and (b) property situated outside the City. (4) For the purposes of this section, section 64 of the Indian Stamp Act, 1899, shall be so read and construed as if it referred to the [Corporation]2 as well as to the Government.