law: The Delhi Municipal Corporation Act, 1957
  Duty on transfer of property
  147. Duty on transfer of property and method of assessment thereof.-
  (1) Save as otherwise provided in this Act, the Corporation shall levy a duty on transfers of immovable property situated within the limits of Delhi in accordance with the provisions hereafter in this section contained.
  (2) The said duty shall be levied-
  (a) in the form of a surcharge on the duty imposed by the Indian Stamp Act, 1899 (2 of 1899) as in force for the time being in the Union territory of Delhi, on every instrument of the description specified below, and
  (b) at such rate as may be determined by the Corporation not exceeding five per cent, on the amount specified below against such instruments:-