Section 148:
Provisions applicable on the introduction of transfer duty.
On the introduction of the duty
on transfers of property---
(a) section 27 of the Indian Stamp Act, 1899 (2 of 1899), as in force in Delhi shall be read as if it
specifically required the particulars to be set forth separately in respect of property situated within
and without Delhi;
(b) section 64 of the said Act shall be read as if it referred to 1[2[the Corporation]] as well as the
Government.
Notes:
1. Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
2. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).