Section 133A(2) in The Chhattisgarh Municipal Corporation Act, 1956
(2)For the purpose of this section, Section 27 of the Indian Stamp Act, 1899 (II of 1899), shall be read as if it specifically required the particulars referred to therein to be set forth separately in respect thereof ;-(a)property situated in the Corporation area;(b)property not situated in the Corporation area.