THE LOCAL COUNCILS (TAX ON TRANSFER OF IMMOVABLE PROPERTY) RULES, 1997 15th January, 1997 1. Short title and commencement. (1) These rules may be called the Local Councils (Tax on Transfer of Immovable Property) Rules, 1997. (2) They shall come into force with effect from 171997. 2. Definitions. In these rules, unl...