Ultimate Law Resources : Database for Lawyers
(1) Where any instrument chargeable with ad valorem duty under sub-article (b) of article 23 or sub-article (b) of article 31 [or sub-Article (b) of Article 33] of Schedule 1, relates to land only or land with any building or structure thereon, the value of the land shall be calculated according to the valuation table notified by the Collector in...
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