(a) if the lease was granted by or on behalf of the Government to an amount or value that the collector, having regard to all the circumstances of the matter, has determined to be likely to pay as a royalty or share to the Government under the lease, or the parties may request the sub-register to refer the case to the district collector to determine the actual market value, and it is binding on the Sub-Registrar; That is what needs to be done. 2. Where goods which are intended to be purchased in return for the whole, of two or more persons in common or by one person for themselves and for others or entirely for others, are transferred in part for certain parts of the consideration by acts separate from the persons for whom they were acquired, the transfer of each part is subject to a tax on the value [in B.B.B. of the market value of that part of the immovable property]. Two types of stamps to indicate the payment of stamp duty. [5. If a sub-purchaser makes an effective transfer of the interests of the person who sells to him immediately, which must be levied by the tax on the market value of the asset subject to the transfer and is stamped accordingly, any subsequent transfer of the same goods by the original seller shall be subject to a tax on the same goods; which corresponds to the market value of the property which is the subject of the transfer or if this tax exceeds [fifty rupees] with a tax of [fifty rupees]. 2. The assignment of copyright shall be exempt from stamp duty. 4.7 Any person who bears and pays stamp duty is the matter of the agreement between the parties.
In the absence of such an agreement, the law provides that in the event of a transfer, the tax must be paid by a buyer and, in the case of a lease, by the tenant. In the case of obligations, release, settlement, it must be paid by the person who manufactures or pulls the instrument. In the event of an exchange, it must be paid equally by the parties and, in the event of division, by the parties in relation to their respective shares. . . .