law: 93. Duty on transfer of property and method of assessment thereto.
  (1) Save as otherwise provided in this Act, the Council shall levy a duty on transfer of immovable property situated within the limits of New 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 Stamp Act, 1899 (2 of 1899), as in force for the time being in the National Capital Territory of Delhi, on every instrument of the description specified below, and
  (b) at such rate as may be determined by the Council not exceeding five per cent. on the amount specified below against such instruments: