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    <title>The Transfer of Property Act 1882</title>
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    <description>A lease of immovable property is subject to registration when it is from year to year, for any term exceeding one year, or reserves a yearly rent, but the State Government may notify that certain leases (other than year-to-year or those not exceeding one year) may be made by unregistered instrument; the practical dispute concerns Commercial Tax authorities requiring stamp duty and registration for leases below one year and reference to the India Stamp Act and UP Stamp Rules for stamp duty rates.</description>
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      <law>VAT / Sales Tax</law>
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