Delhi Municipal Corporation Act, 1957 · Chapter VIII: Taxation · Duty on transfer of property
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 [[the Corporation]] as well as the Government.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 148
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