Clause (d) of article 23 of the Principal Act, shall be substituted by the following, namely:-
“(d) if relating to residential premises consisting of building or unit -
(i) where its value does not exceed Rs, 1,00,000/- One hundred rupees;
(ii) where its value exceeds Rs. 1,00,000/- but does not exceeds Rs. 5,00,000/- Two hundred fifty rupees;
and (iii) where its value exceeds Rs. 5,00,000/- Five hundred rupees."
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