Substitution of clause (d) of article 23

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 exceed Rs. 5,00,000/- ........... Two hundred fifty rupees; and (iii) where its value exceeds Rs. 5,00,000/- .......... Five hundred rupees.”