my father expired in 2003 and then my mother expired in 2009 living behind a residential flat in delhi and i dont have any brother and sister so she doesn't have any will registered. now i want to get the flat mutated in my name ans so submitted ib bond and surving member certificate form sdm office to mcd for mutation. now they are not mutating it and saying that i have to deposit the stamp duty as per new circular. now the property was bought by my father in 1992 and gpa was in the name of my mother and later i got it freehold in 2007 on my mother's name and mortaged it to bank for cc/od limit. now please advise me should i have to deposit stamp duty or not for mutation and also the stamp duty will @of that time sale value or present circle rate applicable.