Section 179 in Gauhati Municipal Corporation Act, 1971
179. Provisions applicable on the introduction of transfer duty.
- On the introduction of the duty on transfer of property -(a)Section 27 of the Indian Stamp Act, 1899 (Act II of 1898) shall be read as if it specifically required the particulars to beet forth separately in respect of property situated within and without the city; and(b)Section 61 of the said Act shall be read as if it referred to the Corporation as well as the Government.
