Stamp duty needs to be paid on all documents which are registered and the rate varies from state to state. India has perhaps one of the highest levels of stamp duty. Some states even have double stamp incidence, first on land and then on its development. Land tax is a levy charged by the municipal authorities for the upkeep of basic civic services in the city. In India it is the owners of property who are liable for the payment of municipal taxes.
Stamp duty land tax is a tax for changing ownership of the property. It is responsibe for replacing land and payable by the purchaser in a land transaction.