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Section 469
Obligation to pay tax

(1) The following person shall submit the fee for passing the following document:-
(a) If it is a document relating to the transfer of property or a mortgage, the person who takes the document,
(b) A part deed, a part deed, as if it were a separate or joint deed, by all the partiers in equal shares,
(c) If the property is a lease-related document, both the giver and taker of the document,
(d) If there is a box letter after the balance, the giver,
(e) If the house is restored, the person who gives it to the house,
(f) If there is a deed of incorporation of Guthi, the founder,
(g) If there is any other document, both the giver and the receiver.
(2) When passing the document as per clause (e) of sub-section (1), the fee will be determined based on the amount received for the first month for house restoration.