Stamp duty

What will be the lstamp duty on 1,31,70,000 of Rs. 5 each equity shares issued pursuant to scheme of amalgamation between Maruti Suzuki India Limited, amalgamated listed entity,  and Suzuki Powertrain India Limited, amalgamating unlisted entity,  & both companies having registered office at New Delhi ?

Who shall be liable for such Stamp duty i.e.amalgamated entity / amalgamating entity / shareholders ?

Is there any time limit for discharging the same ?