Section 191. Tax on deeds of transfer of immovable property

(1) Where the 2Corporation 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 3on the amount or value of the consideration with reference to which the duty is calculated under the said Act.\br@s (2) All collections resulting from the said increase shall, after the deduction of incidental expenses, if any, be paid to the 2Corporation by the State Government in such manner as may be prescribed by rules. (3) For the purpose for this section, section 277 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 act forth in respect of —\br@s (a) property situated within the City; and\br@s (b) property situated outside the City.\br@s (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 1Corporation as well as to the Government.\br@s