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.

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