{"act":{"id":"assam-municipal-corporation-act-2022","short_title":"The Assam Municipal Corporation Act, 2022","long_title":null,"act_number":"8","act_year":2022,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Assam","unit":"section","section_count":368,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/4bdb8f2a-0dcc-4f76-9c7c-8d6da8ab50d9.pdf","url":"https://indiacode.ecourtsindia.com/assam-municipal-corporation-act-2022/"},"unit":"section","section":{"number":"131","heading":null,"text":"(1) The Corporation may levy a surcharge on the transfer of lands and buildings situated within the Municipal Corporation area as a percentage of stamp duty levied on such transfer under the Indian Stamp Act, 1899. Central Act 11 of 1899. (2) The rate of surcharge, and the manner of- (a) collection of surcharge, ih) payment of surcharge laCo and (c) deduction of the expenses, if any, incurred by the State Government in course of collection of surcharge, shall be such as may be prescribed. Tax on deficits of parking spaces in non-residential buildings.","html":"<p>(1) The Corporation may levy a surcharge on the transfer of lands and buildings situated within the Municipal Corporation area as a percentage of stamp duty levied on such transfer under the Indian Stamp Act, 1899. Central Act 11 of 1899. (2) The rate of surcharge, and the manner of- (a) collection of surcharge, ih) payment of surcharge laCo and (c) deduction of the expenses, if any, incurred by the State Government in course of collection of surcharge, shall be such as may be prescribed. Tax on deficits of parking spaces in non-residential buildings.</p>","words":94,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/assam-municipal-corporation-act-2022/section/131/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/4bdb8f2a-0dcc-4f76-9c7c-8d6da8ab50d9.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/610a677f-104b-48d6-a380-d50e09198f79/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}