121. Provisions of the Indian Stamps Act, 1899, applicable on the introduction of duty on transfers of property.

(a) Section 27 of the Indian Stamp Act, 1899 (Central Act 2 of 1899) shall be read as if it specifically requires the particulars to be set forth separately in respect of property situated within the limits of a municipality and outside such limits; and
(b) Section 64 of the same Act shall be read as if it referred to the Council concerned as well as the Government.