At the time of occupation, the collector demands the payment of the tax in due form at a penalty of five rupees; or, if it deems it fair, an amount that does not exceed 10 times the amount of the tax itself. In the eyes of the law, the physical transfer of property is not considered valid. For such a real estate transaction to be valid, the buyer must pay stamp duty, proof of purchase having been provided. Stamp duty is therefore the public tax paid at the time of the real estate transaction and makes the transfer certificate remunerated before the courts. He argues that the only basis for which the defendants end up adding the country to the list of governmental countries is the items on certain columns in the revenue statements. . . .