The Indian Trustee Act, 1866, 27 of 1866 (Rep., Act 48 of 1952)

Section 48. Every order to be made under this Act, which shall have the effect of a conveyance of any immovable

Repealed or not in force · As amended up to 2026-08

48. Every order to be made under this Act, which shall have the effect of a conveyance of any immovable property, or a transfer of any such stock, Government securities, or thing in action as can only be transferred by stamped deed, or for the transfer of which a stamp is necessary, shall be chargeable with the like amount of stamp duty as it would have been chargeable with if it had been a deed executed or a transfer made by the person or persons holding such property or entitled to such stock, Government securities, or thing in action. Every such order shall be duly stamped for denoting the payment of the said duty.

Source: India Code