Section 2(1)(vii) in The Opium And Revenue Laws (Extension Of Application) Act, 1950
(vii)the Payment of Taxes (Transfer of Property) Act, 1949 (22 of 1949), and all rules and orders made thereunder, which are in force immediately before the commencement of this Act in certain parts of India, are hereby extended to and shall be in force in, the rest of India except the State of Jammu and Kashmir.