Section 128A(3) in The U.P. Municipalities Act, 1916
(3)For the purposes of this sub-section, Section 27 of the Indian Stamp Act, 1899, shall be so read and construed as if it specifically requires the particulars referred to therein to be separately set forth in respect of, -(a)property situate within the limits of a municipality; and(b)property situate outside the limits of a municipality.
