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CHAPTER VIII TAXATION · Duty on transfer of property

Section 148: Provisions applicable on the introduction of transfer duty

The Delhi Municipal Corporation Act, 1957

How current this text is

Text as published by India Code (Legislative Department, Ministry of Law and Justice), as on 15 May 2026, with amendments up to the Jan Vishwas (Amendment of Provisions) Act, 2026 (8 of 2026).

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.

Footnotes in the official text

  1. 1.Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
  2. 2.Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).